Page 234 - MANUAL OF SOP

Verification

the customer records from the initial inquiry/order to payment by
the customer. Second, charges and adjustments that represent
the actual charges and adjustments for that sale are examined and
verified.

(d) During the sales tracing, the team should be able to verify the
following basic sales transaction data:
• invoice date;
• sale date;

• shipment date;
• payment date;
• product code and control number;
• quantity sold;

• unit price;
• customer information and customer relationship;
• channel of distribution;

• destination; and
• some price adjustments, such as on-invoice discounts.
(e) If certain charges and adjustments (typically credit days, rebates,
discounts, commissions, and freight) are the actual expenses (as
opposed to allocations) for that sale, then those items should also
be verified in that sales tracing. Otherwise, charges and adjustments
should not be included in the sales tracing but should be verified as
separate, stand-alone topics.
Sales Tracing Source Documents

(lv) Typical sales tracing source documents include:
(a) Customer contracts and purchase orders;

(b) Order confirmations and/or pro-forma invoices;
(c) Purchase order logs or pending shipment files;
(d) Production control records;
(e) Invoice to the customer;

(f) Shipping documents such as bills of lading, airway bills and delivery
receipts;

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