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EXPORT SALE VOUCHING (Audit)

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This query is : Resolved



( Author )
29 March 2009

HELLO,
CAN ANY ONE TELL ME THE KEY POINTS THAT I KEEP UNDER CONSIDERATION WHILE PERFORMING EXPORT SALE VOUCHING.


Member (Account Deleted)

( Expert )
29 March 2009

In addition to procedure of vouching for normal sales transactions u will hv to See Bill of Export for proper accounting......
Also check whether sale is on CIF or FOB basis?
revenue should be recognised only when ownership has been transferred.


SREELALITHA V

( Expert )
05 April 2009

Export agreement,
Bill of lading,
Receipt of sale proceeds with in 6 months.


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