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A. Credit notes, advice notes and inward return notesB. Debit notes, advice notes and inward return notesC. Purchase invoices, advice notes and inward return notesD. Credit notes, inspection report and inward return notes
D) Credit notes, inspection report and inward return notes
d
Opt D
d
Review sales returns:
1. continued sales returns account after the end of the year and make sure that the unusual movement in this account does not exist in the period subsequent to the balance sheet date.
2. Get the documentary pieces Information at the end of the year and on Bmrdodat sales in the last five notices returns sales and another five bills enter stores for returns of sales as well as the first five notices and bills enter stores for returns after the balance sheet date may discover returns sales due to defects in the product, which must be executed and dedicated to her configuration. Or discover the administration cold sales after the balance sheet date, which have been recorded fiscal year sales and inflated.
3. Refer to the sales returns account book and chose the number (5) notice and carried out the following:
(A) ensure that the conditions of sale allow Balarjaa varieties bounced.
B-notices and continued to add to class cards in stores and make sure to prove Coward.
T-he notices own returns goods sold in cash to the fund account or bank account and sold goods on credit to the account of the customer.
The following is a review of the terms of the sales item
Sales:
1. Verification of the approval of the sales were from the competent authority and within the powers of sale.
2. Check for a price list and terms of sale accredited commercial and financial section.
3. Verify that the prices and conditions granted to customers with identical prices and terms approved the sale.
4. The matching-based sales invoice with O bonds and card type of stores, as well as the output register at the gate.
5. Ensure compliance with the sales invoice receipt of documents from the client.
6. Ensure invoices registration book of the analytical cash sales, according to her series, futures
7. ensure the application of all instructions contained Regulation sales of financial guarantees and payment facilities.
8. prepared statement, compared to sales and check out the changes between previous periods and their causes.
9. chose a sample of sales invoices and verify the registration books and the health of the deportation of the accounts of customers and sales.
10. examine some of the delivery of the goods orders and the extent of compliance with the bills and that the delivery is identical to client requests.
11. select a sample of sales and checking compliance with quality instruction and health control standards.
12. Check the integrity of the sales presentation in the financial statements.
13. Test the validity of the sequence of sales invoices in daily sales.
14. Verify that the sales related to the period under examination.
15. Viewing daily sales reports with Mnadeb sales rep sample and assay according to what is recorded books.
16. Sample examination of sales for major customers during the examination period.
17. examination of sales returns.
18. Examination discounts on sales and its own accreditation.
19. examine the conditions and guarantees sales and sales-term cash.
D)
d
D
