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Sequence Of Sales Records Workflow

Author

Listed:
  • Sorinel Domniºoru

    (Faculty of Economy and Business Administration,University of Craiova, Craiova, Romania)

  • Oana Gherghinescu

    (Faculty of Economy and Business Administration,University of Craiova, Craiova, Romania)

  • Daniel Goagãrã

    (Faculty of Economy and Business Administration,University of Craiova, Craiova, Romania)

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

Suggested Citation

  • Sorinel Domniºoru & Oana Gherghinescu & Daniel Goagãrã, 2011. "Sequence Of Sales Records Workflow," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(17), pages 51-59, November.
    • Handle: RePEc:aio:rteyej:v:1:y:2011:i:17:p:51-59
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    File URL: http://feaa.ucv.ro/RTE/017-08.pdf
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    More about this item

    Keywords

    control; accountancy; records; sales; rigor; audit.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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