ACCA考试F8知识点：Internal Control Examples-高顿教育ACCA培训机构官方网站

ACCA考试F8知识点：Internal Control Examples

2015年07月08日
09:48
作者：高顿财经
来源：高顿财经
阅读：（171）

2024ACCA备考资料

财务英语入门
历年考题答案
2024考纲白皮书
2024考前冲刺资料
高顿内部名师讲义
高顿内部在线题库

摘要：【高顿ACCA小编】2015年 ACCA 考试即将开始，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大家顺利通过ACCA考试。今天为大家带来的...

　【高顿ACCA小编】2015年ACCA考试即将开始，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大家顺利通过ACCA考试。今天为大家带来的是ACCA考试F8知识点：Internal Control Examples

　　1 Sales Orders

　　Sales orders should be authorised and show evidence of authorisation (e.g. sales manager's signature).

　　Sequentially numbered sales orders should be used to ensure completeness (i.e. pre-numbered or generated in strict numerical sequence) and regular sequence checks should be performed.

　　An "open sales order" file should be maintained and periodically reviewed to ensure that all orders are ultimately fulfilled.

　　Sales orders should be validated for price, quantity, goods availability and customer creditworthiness.

　　2 Despatches

　　Despatches should be matched to authorised sales orders.

　　Sequentially numbered despatch notes should be raised. Regular sequence checks should be performed to confirm completeness.

　　Proof of delivery (e.g; customer signature) should be obtained (e.g. on a copy of the despatch note).

　　Sequentially numbered goods returned notes should be used to ensure completeness of recording of sales returns.

　　3 Sales Invoices

　　Sequentially numbered sales invoices should be used. Regular sequence checks should be carried out to ensure completeness.

　　Sales invoices should be matched to despatch notes and sales orders to confirm accuracy of product description and quantity.

　　Arithmetic accuracy of sales invoices should be verified.

　　Prices on sales invoices should be agreed periodically against authorised price list.

　　Trade discounts applied should be agreed (e.g. to contracts with customers or authorised price list) to ensure that the correct discount has been applied to the quantity sold.

　　4 Recording

　　Invoices should be "pre-listed" (e.g. in a sales day book) to enable control accounts to be prepared and confirm completeness and accuracy of postings to the customers' accounts in the sales ledger.

　　A sales/trade receivables ledger control accounts should be maintained and the balance reconciled monthly to a list of amounts due from customers.

　　Monthly statements should be sent to customers and disputes handled independently.

　　5 Cash Receipts

　　Where money is received by post, "mail opening procedures" should include two staff members (segregation of duties).

　　Cheques should be restrictively endorsed when received and a pre-listing of receipts prepared.

　　All monies received should be banked intact on that business day.

　　Entries in the cash receipts book should be proved by regular (usually monthly) reconciliations of the bank account balance in the general ledger to the bank statement.

　　Bank reconciliations should be reviewed on a regular basis by a responsible official independent of the recording function.

　　6 Overall Controls

　　There should be segregation of duties between:

　　Order recording

　　Order authorisation

　　Despatch of goods

　　Invoice preparation

　　Handling of cash receipts

　　Ledger posting

　　Supervision

本文由高顿ACCA编辑整理，转载请注明出处

推荐：考生都在用的ACCA资料>>【领取2023ACCA完整资料】 (资料包含ACCA必考点总结,提升备考效率,加分必备)