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Sequence Of Sales Records Workflow

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Author Info

  • 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

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File URL: http://feaa.ucv.ro/RTE/017-08.pdf
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Bibliographic Info

Article provided by University of Craiova, Faculty of Economics and Business Administration in its journal Revista Tinerior Economisti(The Young Economists Journal).

Volume (Year): 1 (2011)
Issue (Month): 17 (November)
Pages: 51-59

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Handle: RePEc:aio:rteyej:v:1:y:2011:i:17:p:51-59

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Related research

Keywords: control; accountancy; records; sales; rigor; audit.;

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