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Faragut sales - PowerPoint PPT Presentation

Audit of the Revenue Cycle

Audit of the Revenue Cycle. Test of Controls. Typical Transactions in the Sales and Collection Cycle. Five major classes of Transactions: Sales Both cash and on account Cash receipts Both receipts for cash sales as well as receipts on account Sales returns and allowances

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Faragut sales - PowerPoint PPT Presentation

Audit of the Revenue Cycle