Page 120 - Microsoft Word - 00 IWB ACCA F7.docx
P. 120

Chapter 7 3 4





                           Sales system





               8.1  Overview of the sales system



                       Control objectives                                   Control procedures









                                                     Sales system







                    Order             Goods             Invoice             Sale              Cash
                    received       despatched             sent            recorded          received




































               116
   115   116   117   118   119   120   121   122   123   124   125