Evidence Selection

Sales of goods and services

Receiving and recording customers orders

Authorising credit terms and shipment

Confirming orders

Executing shipping orders for goods or work orders for the performance of services

Recording the shipments or services performed

Payments received for goods and services

Receiving the cash and depositing in the bank cash

Comparing amounts remitted with recorded amounts

Authorising discounts and allowances

Recording cash receipts, discounts and allowances

Good returned by claims received from customer

Receiving and accepting goods and claims

Preparing receiving reports

Reviewing Claims

Authorising credits

Preparing and mailing credit memo.

Recording returns and claims