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SEQUENCE OF SALES RECORDS WORKFLOW

Sorinel Domniºoru, Oana Gherghinescu and Daniel Goagãrã
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Sorinel Domniºoru: Faculty of Economy and Business Administration,University of Craiova, Craiova, Romania
Daniel Goagãrã: Faculty of Economy and Business Administration,University of Craiova, Craiova, Romania

Revista Tinerilor Economisti (The Young Economists Journal), 2011, vol. 1, issue 17, 51-59

Abstract: The paper is aiming at presenting, in moral terms, a logical and chronological range of the transactions developed within the sales area of a company. On this basis, the paper underlines the mechanisms specific to a potential subsystem of internal accounting control which may be integrated within the organization so that the management and the ownership could achieve the guaranty for providing the application of good practices in business development. It describes potential ways of auditing which may be used for detecting possible irregularities

Keywords: control; accountancy; records; sales; rigor; audit. (search for similar items in EconPapers)
JEL-codes: M41 M42 (search for similar items in EconPapers)
Date: 2011
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