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01
Survey Questionnaire - Accounts Receivable
PROCEDURES: CASH
1.
List all cash credit posting media
2.
What discounts are offered? How are they handled?
3.
Cash receipts and deposit slip prepared:
(a) Separately
(b) Simultaneously
4.
How often do payments include copy of invoice or statement or identification?
5.
What percentage of payments are nonstandard?
6.
What is policy on overpayments?
7.
Can cash be applied to oldest balance or must
it
be selective?
8.
What accounts are involved?
9.
Can distribution be made at cash posting time?
10. How many ledger controls are carried?
(a)
How are control groups determined?
(b) Illustrate divisions
11. How often is a trial balance taken?
(a) Can trial balance be alternated by control?
(b)
Could trial balance, aging, and customer purchasing analysis be prepared simultaneously?
12. When are statements mailed?
13. Attach samples of accounting (A/C) journal used, revised to include additional information you require.
14. Volume and reasons for credit memos
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