Page 149 - AA Integrated Workbook STUDENT 2018-19
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Systems and controls
Cash system
12.1 Cash system overview
Control objectives Control procedures
Cash system
Request for
payment
Payment
authorisation
Payment Receipts
Payments and
receipts recorded
Illustrations and further practice
Look at Chapter 8 section 11 for examples of the control objectives, control
procedures and tests of control relevant to cash.
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