PPT-Revenue & Receipts Cycle

Author : phoebe-click | Published Date : 2016-08-03

SUBSTANTIVE PROCEDURES Transactions amp Events References Learning Outcomes Understand the financial statement assertions that are applicable to transactions

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Revenue & Receipts Cycle: Transcript

SUBSTANTIVE PROCEDURES Transactions amp Events References Learning Outcomes Understand the financial statement assertions that are applicable to transactions and events in the cycle. Sales to Cash Collections. Chapter 10. 1. FOSTER School of Business Acctg.320. Questions Addressed. . What are the basic business activities and data processing operations that are performed in the revenue cycle?. Chapter 12. 12-. 1. Learning Objectives. Describe the basic business activities and related information processing operations performed in the revenue cycle.. Discuss the key decisions that need to be made in the revenue cycle, and identify the information needed to make those decisions.. Internal Controls & Test of Controls. References. Internal control knowledge . . International Standard on Auditing (ISA) . 315 &330. “Identifying and . assessing . the . risks . of . material . The . Revenue . Cycle. COPYRIGHT © 2007 Thomson South-Western, a part of The Thomson Corporation. Thomson, the Star logo, and South-Western are trademarks used herein under license. . Objectives for Chapter 4. SUBSTANTIVE PROCEDURES. . - Trade Receivables. References. Learning . Outcomes. Understand the financial statement . assertions. that are applicable to the account balances, classes of transactions and events in the Revenue and Receipts cycle.. President. . c. arolyn@milburnpartners.com. www.milburnpartners.com. Prime Your . Background . for . Success. 214-890-6700. Milburn Partners, Inc.. Our firm was founded in 2001 with offices in Dallas and Houston . Revised May 2012. Presented by:. WSU . Controller’s Office. The following two slides identify important cash handling resources discussed in this training:. The first slide lists various cash handling forms and where to obtain them. . Assurance Services and the Integrity of Financial Reporting, 8. th. Edition. William C. Boynton. California Polytechnic State University at San Luis Obispo. Raymond N. Johnson. Portland State University. . carolyn@milburnpartners.com. www.milburnpartners.com. Best practices . for hiring . in healthcare. 214-890-6700. Milburn Partners, Inc.. Our firm was founded in 2001 with offices in Dallas and Houston . . c. arolyn@milburnpartners.com. www.milburnpartners.com. Prime Your . Background . for . Success. 214-890-6700. Milburn Partners, Inc.. Our firm was founded in 2001 with offices in Dallas and Houston . Internal Controls & Test of Controls. References. Internal control knowledge . . International Standard on Auditing (ISA) . 315 &330. “Identifying and . assessing . the . risks . of . material . Presented by: Jack Hueter & Novi Vinod. Agenda for today. Introductions. LVHN organization and timeline. Steps taken throughout implementation. End results. Lessons learned. 5 Campuses. 1 children’s Hospital. ActualsBudget EstimatesRevised EstimatesBudget Estimates 2012-20132013-20142013-20142014-20152345Schedule PartII AreasSixthSchedule PartII AreasSixthSchedule PartII AreasSixthSchedule PartII Areas6789 Financial Affairs. Office of the Bursar. Purpose. Establish/Document procedures for processing Revenue . receipts.. Provide accurate and secure receipting, processing, and reporting of revenue . collected..

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