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This time, the three, is the sales (accounts receivable, notes receivable) ed. Sales related to (accounts receivable, soehnle keukenweegschaal notes receivable) "the point of view of audit by a certified public accountant ( )" is. The (http://manetatsu.com/2014/04/30797/) 2 1 cash deposit Hen Hen that here playback of up to ( ) previous (http://manetatsu.com/2014/05/31627/ frankly, item) experience, window dressing is easily done if you are doing an audit would be sales. Incentives that trying to overstated sales in order to become big business and show good performance soehnle keukenweegschaal is easy to work, and on the contrary, in the small and medium-sized enterprises, if the incentive of trying to under-reported revenue in order to reduce the tax work is seen You. So, please believe order to respond to these acts of "certified public accountant, check carefully especially for sales" and. (1) The numbers do not lie! Here is a perspective of "(real property)? There really" this sales. Usually, to a large customer of the accounts receivable that the company has at the closing time, the balance confirmation letter certified public accountant, ships this balance confirmation letter. The balance confirmation letter, I say CPAs ships in writing for the customer, and ask them to describe the amount of money to know the customer in the document, the method of audit here. I was also used in the audit of deposit Chapter of the two. The window-dressing to the extent that overstated sales by cutting the fictitious document, unless you are in collusion with the customer, and then stripe been debunked immediately by this balance confirmation letter. The accounts receivable, notes receivable, let's managed by customer properly regularly. Rate-of-return analysis, time series analysis, is not only the balance confirmation letter of other companies in the same industry analysis above, and also analyzes of numbers using the financial statements. soehnle keukenweegschaal I will say that this is a very effective as a means to counter the elaborate window-dressing modern.
Return on sales = - as compared with our historical experience, or as compared to the rates of other companies in the same industry, soehnle keukenweegschaal if return on sales this (sales cost of sales) sales, do you think you Tara significantly higher? But it is doubtful. Also, What do you think does it compare to each sales profit rate of monthly and year of the previous year, the rate of closing the month of March of the current year only if I increased strangely? But it is doubtful. A certified public accountant, has decided to make this profit margin analysis, time-series analysis, the other companies in the same industry analysis soehnle keukenweegschaal be sure to keep an eye on the relationship of the number of the balance sheet as a whole, to the study in more detail anything out of the ordinary, even a little You. Therefore, in the case of if, there is such as revision of the cost-to-sales ratio, including its minutes, you may be placed with well-documented. Careful in the amount of sales (2) before and after the closing soehnle keukenweegschaal date! Here is a point of view, "No such thing when? (Validity period of attribution)" and this sales. In technique but instead of turning off the fictitious slip as described in (1), that recorded early in the current fiscal year sales to be recorded in the next fiscal year, it can be inflated sales. In just before closing, it is important to ship the goods until the following fiscal year amount for the customer, the better the company is account for the case of sales of this year from all of them. First of all, you should make provisions to clearly define whether to realize that sales at any time. It, or whether to record sales at the time of shipment of the goods, or to realize that sales on the day a product arrived to the customer. Even though it has already been reported revenue on the day a product arrived soehnle keukenweegschaal to the customer, such as account for sales, it is useless at the time of shipment of the goods only just before closing usually. It is a full-fledged window dressing. Is previously thought to be checked, soehnle keukenweegschaal evidence corroborating all about what we recorded sales in the year-end before and after by the audit by a certified public accountant, vouchers let's neatly organized. Are you able to recover properly (3)? Here is a perspective of "(the validity of the evaluation)? Properly get to pay" this sales. A certified public accountant, has been checked by calculating the rotation period, whether the notes receivable and accounts receivable are collected properly. To the rotation period, it is a numerical value obtained by dividing the average monthly sales of the total notes receivable and accounts receivable, it means the number of months approximate take notes receivable and accounts receivable before it is collected.
Please remember this expression (months) = (accounts receivable + notes receivable) First (Annual Sales / 12 months) period of rotation. For example, 100, the sum of notes receivable and accounts receivable at the balance sheet date if the 1,200 annual sales, average sales of monthly is 100, so the rotation period can be calculated as one month. In other words, it's such thing a month that it takes roughly soehnle keukenweegschaal the recovery of notes receivable and accounts receivable. The rotation period should soehnle keukenweegschaal be fixed. As long as the recovery condition is not worsening sales also increased example, rotation period, any fiscal year is also expected it to be a constant. And continue to decrease or rotation period or significantly increased I such an unnatural thing. The company has a window-dressing, for this unnatural increase or decrease occurs, it will be a window dressing to Minuka Certified Public Accountants. What would you do the rotation period of a company that has less than one month after the sales recovery period of notes receivable and accounts receivable, when there about two months? That one? Is not it not been able to recover properly? I am determined to. Also, What would you do though it is customary soehnle keukenweegschaal industry notes receivable and accounts receivable will be collected in a month later, when there two months rotation soehnle keukenweegschaal period of the company? That one? It's either you or not been able to recover properly recovery period or whether different only this company! I am determined to. On top of that, you will support that, get (the loan loss allowance) costs accounted for by estimating the amount to be expected when there is a notes receivable and accounts receivable that can not be recovered if it can not recover future to the company. In light of the above, as a company, so that it can be clearly distinguished from any receivables or not been able to recover, you can create a payment management table to each customer for notes receivable and accounts receivable, each time the notes receivable and accounts receivable is credited, so always try to do properly clearing process. In addition, for notes receivable and accounts receivable that can not be recovered, let's do (the loan loss allowance) expensed properly. The point of view of audit by (4) Summary of Certified Public Accountants. So to speak, this is kind of like a "know-how of the investigation in the police". It means exposing the hands of our overshoot the mark and very specifically, it can sometimes be a double-edged sword. soehnle keukenweegschaal Still, I intend to explain the point of view of audit, try to be as specific as possible soehnle keukenweegschaal in this column. It is in effect by that rather than, say, have mediation window dressing in any way, get to know everyone a checkpoint of Certified Public Accountants solely, and that I want you to help streamline operations everyday. Next time, please stay tuned. (Author: Yu Yu Ueda)
Accounting MVP / certified public accountant, tax accountant office MVP representative Doshisha University Faculty of Economics graduate. It passed the CPA exam in 2008. And tutoring services for those who, while he worked in the audit firm, lecturer of prep school, also part-time lecturer at Kansai University accounting professional graduate soehnle keukenweegschaal school, soehnle keukenweegschaal aiming to pass in accounting qualification and acquisition of accounting knowledge, seminars at universities, soehnle keukenweegschaal companies and to carry out the implementation of, and headed by professional instructor lecturer population by tax accountant of "Accounting MVP" or certified public accountant. The motto "more familiar, easy-to-understand more, tax and accounting", and is also active as a certified public soehnle keukenweegschaal accountant, tax accountant office MVP. <Holding qualification>: Certified Public Accountants, [send a message to the contributor] primary Nissho bookkeeping test book
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