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Audit of the Acquisition and Payment Cycle

Audit of the Acquisition and Payment Cycle. Chapter 18. Learning Objective 1. Identify the accounts and the classes of transactions in the acquisition and payment cycle. Transactions in the Acquisition and Payment Cycle. 1. Acquisitions of goods and services 2. Cash disbursements

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Audit of the Sales and Collection Cycle

Audit of the Sales and Collection Cycle Chapter 13 Accounts in the Sales and Collection Cycle Sales Cash sales Sales on account Cash in Bank Cash Discounts Taken Accounts Receivable Beginning Cash receipts balance Sales returns Sales on and allowances account

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Audit of the Acquisition and Payment Cycle

Audit of the Sales and Collection Cycle