12 The Revenue Cycle Sales to Cash Collections（课件）- 《会计信息系统英文版》同步教学（人民大学版）

2024-02-27
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Chapter 12 The Revenue Cycle: Sales to Cash Collections 12-1 Learning Objectives Describe the basic business activities and related information processing operations performed in the revenue cycle. Discuss the key decisions that need to be made in the revenue cycle, and identify the information needed to make those decisions. Identify major threats in the revenue cycle, and evaluate the adequacy of various control procedures for dealing with those threats. 12-2 The Revenue Cycle 12-3 The Revenue Cycle Provides goods and services to customers Collects cash in payment for those sales Primary Objective: Provide the right product In the right place At the right time for the right price 12-4 Revenue Cycle Activities Sales order entry Shipping Billing Cash collections Copyright © 2012 Pearson Education 12-5 General Revenue Cycle Threats Inaccurate or invalid master data Unauthorized disclosure of sensitive information Loss or destruction of master data Poor performance 12-6 General Revenue Cycle Controls Data processing integrity controls Restriction of access to master data Review of all changes to master data Access controls Encryption Backup and disaster recovery procedures Managerial reports 12-7 Sales Order Entry Take order Check and approve credit Check inventory availability 12-8 Sales Order Threats Incomplete/inaccurate orders Invalid orders Uncollectible accounts Stockouts or excess inventory Loss of customers Copyright 2012 © Pearson Education 12-9 Sales Order Entry Controls Data entry edit controls (see Chapter 10) Restriction of access to master data Digital signatures or written signatures Credit limits Specific authorization to approve sales to new customers or sales that exceed a customer’s credit limit Aging of accounts receivable Perpetual inventory control system Use of bar-codes or RFID Training Periodic physical counts of inventory Sales forecasts and activity reports CRM systems, self-help Web sites, and proper evaluation of customer service ratings

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12 The Revenue Cycle Sales to Cash Collections（课件）- 《会计信息系统英文版》同步教学（人民大学版）
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12 The Revenue Cycle Sales to Cash Collections（课件）- 《会计信息系统英文版》同步教学（人民大学版）
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12 The Revenue Cycle Sales to Cash Collections（课件）- 《会计信息系统英文版》同步教学（人民大学版）
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12 The Revenue Cycle Sales to Cash Collections（课件）- 《会计信息系统英文版》同步教学（人民大学版）
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12 The Revenue Cycle Sales to Cash Collections（课件）- 《会计信息系统英文版》同步教学（人民大学版）
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12 The Revenue Cycle Sales to Cash Collections（课件）- 《会计信息系统英文版》同步教学（人民大学版）
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