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Continued...
“Can orders only be accepted for recognised customers Yes No
within their credit limit?”
1 Are credit sales orders accepted only for approved customers
(on the sales ledger)
2 Are all orders checked against the current sales ledger balance
3 Are all orders that take the balance to within 75% of the credit
limit passed to the sales manager for approval
4 Do all orders record an order approval reference number or
get signed by the credit controller
5 Is an aged debtor analysis prepared each month?
6 Are systems of chasing letters/solicitors letters in place for all
balances outside of payment terms?
7 Are customers in default immediately put on stop?
Continued...
“Are all invoices raised recorded in the sales ledger?” Yes No
1 Is the invoicing assistant a different person to the sales ledger
assistant?
2 Are invoices recorded in the sales day book in numerical order
3 Does the accounts manager check the sequence of invoices
recorded in the sales day book, each month?
4 Are invoice sets filed in numerical order?
5 Is the sales ledger assistant a different person to the invoicing
assistant?
6 Are the sales day book totals posted to the main ledger by the
Accounts Manager (as distinct from the sales ledger
assistant)?
7 Is sales ledger control account reconciliation performed by the
accounts manager every month?
8 Are statements issued monthly to active sales ledger
accounts?
9 Is the statement run checked against the list of balances by
the accounts manager?
Continued...
“Is all cash received correctly identified, recorded, posted Yes No
and promptly banked?”
1 Is all cash received in the post recorded immediately into a
cash diary, to which it is cross referenced?
2 Do at least two people open the post?
3 Is all cash received then passed immediately to the cashier,
intact?
4 Is the cash receipts book written up by the cashier before
lunch each day?
5 Is cash banked daily?
6 Is cash banked intact?
7 Is the time and route of the daily banking varied each day?
8 Is proper insurance held to cover loss on the premises or in
transit?
9 Is fidelity insurance in place for all staff?
10 Is all cash retained on site kept in a locked safe?
11 Does the accounts manager check a sample of the cash diary
daily takings to the cash book?
12 Is the cash book posted to the sales ledger by someone
different to the cashier?