Internal Control on Sales and Sales Returns

2007年6月18日 16:43:12

Internal control on cash sale include the segregation of function between sales and cash receipts. For the purpose of internal control, individual measure is to be implemented for every cash sale. Although the sales-person actually does not receive any cash, he or she is required to prepare the sales invoices or to record the amount of cash sales. The person who receives the cash must record the amount received in another record. The total amounts of these two records must be the same each day. Copies of the sales invoices prepared by the sales-person are should be given to the customers, the cashier and for self-recording purposes in order to enhance horizontal internal control between the sales-person and the cashier. In many occasions, the sales-person input details of sales into the cash receipt machine which is located in the common area and gives the receipt to the customer. The customer then pays cash to the sales-person or to the central cashier. If the sales receipts are torn off from the stubs, the total amount of the sales invoice torn off should agree with the total amount of the stubs.

Credit Sales:

Credit Sales may or may not include preparation of sales orders. If sales orders are being issued, the sales order must be approved by the sales department and the credit department. If there is no sales order, sales invoices must be issued immediately, one for the customer and one for the accounts department. Upon receipt of payments from the customer subsequently, the sales-person should not be allowed to take the cash. If delivery of merchandise is required, copies of the sales orders(or the delivery lists) must be sent to the delivery department for verifying the numbers of items of items involved. After including the delivery expenses, these delivery reports should be sent to the billing department accordingly.

Sales returns and sales discounts:

Both the accounts department and the cashier office cannot approve any sales returns and sales discounts. Sales returns must be checked by the inspection department or any intermediaty department as fake goods advice will result in stealing of cash. Sales returns advice must be approved by the inspection department.

Questionnaire on Internal Control, Sales and Sales Returns

Name of Company_________

Period_____________

1.     Are all sales orders properly controlled?  (YES  NO  N/A) NOTES_____________

2.     Have all customers’ sales orders been approved by sales department?

3.     Have all sales orders been approved by credit department?

4.     Is credit department independent from the sales department?

5.     Have all sales orders been printed with sequential number?

6.     Have all sales orders been recorded?

7.     Do sales orders match with sales invoices?

8.     Are all sales returns under proper control?

9.     Have delivery been approved properly?

(1)  Have delivery notices been numbered?

(2)  Are those items in the delivery notices matching with those in the sale invoices?

(3)  Does transportation department give the delivery notices to the invoices issuing department?

10. Do the followings proceed simultaneously?

(1)  list of goods dispatched?

(2)  Delivery notices?

(3)  Requests for taking possession of the goods?

11. Have all sales invoices been printed with sequential numbers?

12. Are canceled sales invoices being kept?

13. Have all sales invoices been recorded?

14. Have all sales invoices been audited as follows:

(1)  credit conditions being approved?

(2)  Numbers in sales invoices and delivery are the same?

(3)  Price, multiplying totals and addition totals are correct?

15. Is the treatment of sales by the accounting department independent from other operations?

16. Have all returned goods been treated properly?

17. Have receipt report been prepared or completed for goods returned?

18. If receipt report has been prepared or completed, are the numbers of items in the credit notes similar to those having been verified?

19. Are preparation of credit notes being controlled properly in order to avoid unauthorized returns?

20. Are the following sales under general control and proper records?

(1)  cash sales?

(2)  C.O.D. sales?

(3)  Sales of wastage?

(4)  Sales to employees?

21. The number of items of sales may be similar to the credit side of the stock account?

(1)  Using perpetual basis?

(2)  Using retail price basis?

22. Have delivery charges been verified properly?

(1)  in consideration of the sales conditions?

(2)  In comparing fees scales and delivery frequency?

Prepared by__________      Reviewed by___________

Date________________         Date_________________

销货和销货退回的内部控制

现销的适当内部控制，包括从事销货和收取现金只能的分离，为达内部控制的目的，对每一现销均有不同的适当措施；虽然销货员没有收到现金，但是要编制销货票获奖销货金额等级在记录簿上，而点收现金的人，将金额写在另一本记录簿上，两本记录簿每天的总数必须相同，如果销货员编制销货发票，一联送客户，一联送出纳，一联自存；如此，销货员和出纳之间就可以产生横向内部控制，有许多场合，销货员将销货资料逐项输入收银机内，并将收据交给顾客，顾客可将货款交付销货员或中央出纳员，如果销货附有可撕下的存根，每天撕下的销售发票总数和存根的总数相等。

赊销：

赊销也许包括也许不包括编制销货订单，如果有销货订单，必须经自销货部和信用部核准，如果没有销货订单，须马上开立销货发票，一份给客户，一份送会计部。而后，当客户汇款时，销货员不得接受款项。如果商品需要加运送，要将订单（或发货清单）副本送到运输部门，以便核点数量。加上运费后，发货报告应送往联司发票的部门。

销货退回和折让：

会计部门和出纳均不得核准销货退回和折让，销货退回必须经过验收部门或某调节部门，假的货项通知单会导致现金的盗用，货物退回的货项通知单，必须由验收部门认可。

销货和销货退回的内部控制问卷

公司_______________________

期间________________________

1.     所有销货定单是否恰当控制？（是 否  不适用）  备注______

2.     是否所有客户定单均经销货部核准？

3.     是否所有订单均经信用部核准？

4.     是否信用部独立于销货部之外？

5.     销货定单是否预先印妥连续编号？

6.     是否所有定单均作记录？

7.     销货定单是否有恰当控制？

8.     退回定单是否有恰当控制？

9.     发票是否经过恰当授权？

（1） 运输通知单是否预编号码？

（2） 运输通知单的项目是否和销货发票配合？

（3） 运输部门是否直接将运输通知单送开立发票部门？

10. 是否同时进行下列各项？

（1） 发货清单？

（2） 运输通知单？

（3） 提货申请单？

11. 是否所有销货单均印有预编的连续号码？

12. 作废的销货单是否保留？

13. 是否所有销货单均作记录？

14. 是否已将销货单作如下之审核：

（1） 授信条件是否已经被允诺？

（2） 发票数量和运送数量是否相同？

（3） 价格，乘积和加总是否正确？

15. 会计部门对销货的处理是否超然独立？

16. 退回的商品是否均经恰当处理？

17. 销货退回是否已填验收报告？

18. 如果已填验收报告，是否和货项通知单及核定数量相同？

19. 编制货项通知单时是否已有恰当控制，以防止未经核准的退货？

20. 是否下列销货按正常销货加以控制和记录？

（1） 现销？

（2） 交货付款？

（3） 出售给员工？

（4） 出售废料？

21. 销货数量可能和存货记录贷方相同：

（1） 使用永续盘存法？

（2） 使用零售价盘存法？

22. 运费是否加以恰当核对？

（1） 参考销货条件？

（2） 比较费率表和运输单？

制表_________                 复核_________

日期__________                 日期____________