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Ch. 16: Special Journals: Sales and Cash Receipts

Accounting II Ms. Alltucker. Ch. 16: Special Journals: Sales and Cash Receipts. Special Journals: Sales and Cash Receipts. Learning objectives Identify the special journals and explain how they are used in a merchandising business Record transactions in sales and cash receipts journals

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AUDITING THE REVENUE PROCESS

AUDITING THE REVENUE PROCESS. Major Processes in the Sales & Collections Cycle. Sale of goods and services (Revenue) Payments received for goods and services (Collection) Goods returned by and claims received from customers (Returns). Steps in the Revenue Process. Receiving customer orders

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Receivable subsidiary ledger - PowerPoint PPT Presentation

Ch. 16: Special Journals: Sales and Cash Receipts

AUDITING THE REVENUE PROCESS