Occurrence and existence Control 1 是什么_2021年ACCA考试AA知识点
不是每一次出发，都能成功到达。但只要终点不变，保持行走，你一样可以用别的方式抵达。如果你觉得自己还可以再努力一点，那就不要吝啬自己的努力！ACCA考试AA知识点小编已经整理出来了，多积累一些知识，离成功更近一步！
【内容导航】
Occurrence and existence Control 1 发生和存在控制1
【知识点】
Occurrence and existence Control 1 发生和存在控制1
Occurrence and existence Control 1 发生和存在控制1
Control objectives
To ensure that recorded sales transactions represent goods or services provided.
Key controls
The tasks of taking orders, recording sales and receiving payment are allocated to three different staff members.
Sales are only recorded if there is an approved sales order form and shipping/dispatch documentation.
Tests of controls
Observe the processing of orders through the sales cycle and inspect sign-offs to evaluate whether proper SOD is operating.
For a sample of sales invoices, verify that there is a related sales order form that has been authorized and there is also a shipping documentation.
每一天的努力，以后只有美好的未来。每一天的坚持，换来的是明天的辉煌。如果你想顺利拿到ACCA考试证书，就一定要拼了命的努力复习哦~
注：以上内容来自Joyce老师基础精讲班
(本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载)
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