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Appendix E

Appendix E. Accounting for Special Journals. Conceptual Chapter Objectives. C1: Identify fundamental principles of accounting information systems C2: Identify components of accounting information systems C3: Explain the goals and uses of special journals

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Audit of the Sales and Collection Cycle

Audit of the Sales and Collection Cycle Chapter 14 Learning Objective 1 Identify the accounts and the classes of transactions in the sales and collection cycle. Accounts in the Sales and Collection Cycle Sales Cash sales Sales on account Cash in Bank Cash Discounts Taken

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Appendix E

Audit of the Sales and Collection Cycle