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REVENUE AND RECEIPTS CYCLE - Coggle Diagram
REVENUE AND RECEIPTS CYCLE
FUNCTIONS IN THE CYCLE
Credit Management Function
Documents
Age Analysis
Monthly statements
All other records in cycle
Credit Bureau Information
Dispatch Function
Documents
Delivery Note
back Order Note
Picking Slip
List of Deliveries
invoicing Function
Documents
Sales Invoice
Price List
Revenue Recording Function
Documents
Sales journal
Debtors Ledger
Invoice
General Ledger
Ordering Function
Documents
Credit Application Form
Internal Sales Order
Credit Bureau Information
Customer Order
Price List
Control Objectives
Accuracy
Recording
Completeness
Classification
Authorisation
Cut off
Occurence / Validity
Internal Controls
Formal documentation
Monitoring and Supervision
Segregation of duties
Authorisation