Test Controls and Substantive test of transaksi for cash

a. Determine whether cash received wash recorded
b. Prepare proof of cash receipts
c. Test To Discover Lappng of Account Receivable

Lapping = Penundaan Pencatatan

Additional Internal Controls over Account Balances

- Realizable value
- Credit Approval
- Aged account receivable trial balance
- Write off uncellctibles
- Right and Obligation
- Presentation and Disclosure