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Have written policies and procedures been approved to control the billing process, to establish dollar limits on charges, to outline payment requirements, and to summarize action to be taken in case of nonpayment?


Yes   No


Are the policies being followed?


Yes   No


Is access to the accounts receivable system limited to authorized personnel?


Yes   No


Is a person not directly involved with the handling of cash responsible for maintaining the accounts receivable records (ensure that the accounts receivable manager does not have access to preparing the bank deposit, obtaining access to the cash receipts book, or has access to collections from customers. If this is not possible in small departments, more frequent and in-depth supervisory review will be required.


Yes   No


Are customer sales orders approved by someone independent of marketing before acceptance and before any orders are shipped or services provided?


Yes   No


Are standard price lists used for basic sales prices and credit terms? If so:

a. Are they periodically reviewed?


Yes   No

b. Are deviations from the price lists approved by designated employees?


Yes   No


Are returns, allowances, discounts and other credits approved before issuance by a person who does not handle cash and accounts receivable?


Yes   No


Are credits issued for returned goods or services not performed:

a. Supported by adequate documentation?

Yes   No

b. Recorded in a timely manner?


Yes   No


Are customer claims for refunds checked for compliance with the terms of sale?


Yes   No


Are adequate records maintained of daily sales and compared to postings to the general ledger?


Yes   No


Are customer accounts aged regularly?

If so:


Yes   No

a. Are they reviewed regularly by designated personnel?


Yes   No

b. Are past due or delinquent accounts or unusual items investigated in a timely manner?


Yes   No


Are statements of account mailed regularly (monthly) to customers?

If so:


Yes   No

a. Are they sent by an employee who is independent of the accounts receivable and cash functions?


Yes   No

b. Are discrepancies and complaints investigated by the same employee?


Yes   No


Is the accounts receivable detail reviewed periodically to determine the need for a valuation allowance for doubtful accounts?


Yes   No


Does a responsible official, senior to the accounts receivable bookkeeper, approve journal entries affecting accounts receivable?


Yes   No


If attempts to collect delinquent accounts are unsuccessful, are there processes in place for collection?


Yes   No


Is appropriate documentation maintained after a debt is written off? Is future credit refused to those with delinquent accounts?


Yes   No


Has an allowance been established for doubtful accounts?



Yes   No




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