第18章 采购和付款循环审计: 控制测试,对经济业务以及应付账款的实质性测试
第18章 采购和付款循环审计： 控制测试，对经济业务以及应付账款的实质性测试
在采购与付款循环中的账户与交易分类 采购商品和服务 2.现金支付 3.购买折扣与折让
在采购与付款循环中的账户与交易分类 1. 采购商品和服务 2. 现金支付 3. 购买折扣与折让
循环与相关文件、记录的商业功能 令填写购买通知 采购需求 采购通知 收到商品和服务 确认负债 采购日记账 总结采购报告 卖方发票 借方备忘录 收据 应付账款主文件账户 应付账款试算平衡表 卖方报表 检查 现金支付日记账
循环与相关文件、记录的商业功能 填写购买通知 采购需求 采购通知 收到商品和服务 确认负债 采购日记账 总结采购报告 卖方发票 借方备忘录 收据 应付账款主文件账户 应付账款试算平衡表 卖方报表 检查 现金支付日记账
表I8-1 采购与付款循环中的交易、账户、商业职能、相关文件和记录的分类 Classes of transactions Accounts Business functions Documents and records Acquisitions Inventory Processing purchase orders Purchase requisition Property, plant, and equipmen Purchase order Prepaid Leasehold improvements Accounts payable Manufactu Selling expenses Administrative expense Receiving goods and services Receiving report Recognizing the liability Acquisitions journal Vendor' s invoice Debit memo Accounts payable master file Accounts payable trial balance Vendor' s statement Cash disbursements Cash in bank(from cash Processing and recording cash Check disbursements) Accounts payable Purchase discounts
表 18 -1 采购与付款循环中的交易、账户、商业职能、相关文件和记录的分类
购买与支付循环账户 Cash in bank Raw material purchases Accounts payable 图画18 Cash Purchase returns Property, plant, and allowances and equipment → allowances Purchase di Purchase discounts Prepaid expenses Manufacturing expense Selling expense Administrative expense control account control account control account Subsidiary accounts Commissions Travel expense Officers travel Repair and maintenance livery expense Legal fees Ing reight in
图画 18 -1 购买与支付循环账户