Occurrence and existence Control 1 是什么_2021年ACCA考試AA知識點(diǎn)
不是每一次出發(fā)，都能成功到達(dá)。但只要終點(diǎn)不變，保持行走，你一樣可以用別的方式抵達(dá)。如果你覺得自己還可以再努力一點(diǎn)，那就不要吝嗇自己的努力！ACCA考試AA知識點(diǎn)小編已經(jīng)整理出來了，多積累一些知識，離成功更近一步！
【內(nèi)容導(dǎo)航】
Occurrence and existence Control 1 發(fā)生和存在控制1
【知識點(diǎn)】
Occurrence and existence Control 1 發(fā)生和存在控制1
Occurrence and existence Control 1 發(fā)生和存在控制1
Control objectives
To ensure that recorded sales transactions represent goods or services provided.
Key controls
The tasks of taking orders, recording sales and receiving payment are allocated to three different staff members.
Sales are only recorded if there is an approved sales order form and shipping/dispatch documentation.
Tests of controls
Observe the processing of orders through the sales cycle and inspect sign-offs to evaluate whether proper SOD is operating.
For a sample of sales invoices, verify that there is a related sales order form that has been authorized and there is also a shipping documentation.
每一天的努力，以后只有美好的未來。每一天的堅(jiān)持，換來的是明天的輝煌。如果你想順利拿到ACCA考試證書，就一定要拼了命的努力復(fù)習(xí)哦~
注：以上內(nèi)容來自Joyce老師基礎(chǔ)精講班
(本文為東奧會計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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