The Revenue and Expenditure Cycles - Chapter 7课件.ppt

The Revenue and Expenditure Cycles - Chapter 7;REVENUE CYCLE APPLICATIONS;Functions in the Revenue Cycle;Functions in the Revenue Cycle;Inputs to the Revenue Cycle;Outputs of the Revenue Cycle;Accounts Receivable Functions;Cycle Billing in Accounts Receivable;Types of Sales Order Systems;incomplete prebilling;separate order and billing;postbilling;blanket order;Factoring of Accounts Receivable;Methods of Maintenance of Accounts Receivable;Sales Returns and Allowances;Write-off of Accounts Receivable;Write-off of Accounts Receivable;Lapping of Accounts Receivable-a Risk Exposure;Internal Controls in the Revenue Cycle ;The Expenditure Cycle;Objectives of the Expenditure Cycle;Functions in the Expenditure Cycle;Functions in the Expenditure Cycle;Other Related Functions of the Expenditure Cycle;Inputs to the Expenditure Cycle;Outputs of the Expenditure Cycle;Outputs of the Expenditure Cycle;Inventory Control Output Reports of the Expenditure Cycle;Check Kiting - a Risk Exposure;Voucher System of Cash Disbursements;Internal Controls in the Expenditure Cycle;Payroll;Personnel;Timekeeping;Payroll;Payroll register;Payroll Controls ;Payroll Controls ;Payroll Controls;independent paymaster;Payroll Processing Requirements