 software might trigger a sales process recording revenue at the point of time the invoice happens, but note that that really if they're shipping goods, the revenue should be recorded at the point of time that the shipment happens or when some type of delivery happens, whether it be FLB shipping or FLB destination. So we're going to have to be looking at the relationship between these types of items. And when the system, the accounting software is recording the revenue with relation to them and see if there's any kind of timing difference issues that we need to consider. Then we have the sales journal. After sales invoice has been issued, the sales need to be recorded in the accounting records. The sales journal is used to record information about the sales transactions. So the sales journal will be a specialized journal that's just going to show the basically the sales type of reports. This might be a report that we'll have to print out. If we're using accounting software, we might have to ask for basically a sales journal, a sales report. The names can differ. Note that when we go to different types of industry, different types of companies, they may have different names. The accounting software may generate reports in different types of formats. So we need to understand, you know, what the general name is of the report and what it is that we're looking for on it, so that when we get the report, we can recognize that we have indeed gotten the information that we need, even if it's not by the same name. Then we have the customer statement. Mailed to the customers has details of all sales cash receipts and credit memorandum memorandum transactions. Accounts receivable subsidiary ledger. This is obviously going to be really important when we consider the sales process and consider the auditing of accounts receivable itself has an account and detail of transactions for each customer. So the subsidiary ledger. Remember when we think about accounts receivable, of course, we've got accounts receivable representing what is owed to the company by customers. We then break that out by not just the GL by date as all accounts are broken out on the general ledger by date, but also by subsidiary ledger, the subsidiary ledger breaking it out by customer. So now we have the same detail broken out by customer that's going to be important, of course, for accounts receivable. Accounts receivable aging report summarizes all customer balances in accounts receivable subsidiary ledger. Each account is classified as either current or placed into one of several past due categories. So this is a similar type of process on the on the on the balance sheet. We got accounts receivable that represents what is owed to the company by customers. Then we're going to break that out by by customers subsidiary ledger, but also an aging report subsidiary ledger type report, which will break out who owes us the money, but also break it out by how old that money is or how past due it is. Is it current? Is it 30 days past due? Is it 90 days past due? That'll help us to value the accounts receivable and see if the collections are actually happening in a timely manner with regard to the sales on account. Remittance advice. Part of the customer's bill that is returned with the payment. So when we think about the remittance, when we receive a bill like a utility bill in the mail or something like that, that little slip that you're supposed to fill out the amount and then send it back, that's going to be important within the internal controls process. Because when that goes back to the system that remittance, you can have a check in the envelope, you can have the remittance that will then come back. And those two things will typically be recorded and go to different departments and be recorded as a form of check in balance. So when we're testing the internal controls, that's going to be an important document. Cash receipts journal used to record the cash receipt of the entity. So we'll have the cash receipts journal. Again, within an accounting software, it might be that we're going to be asking for some type of report with relation to the cash receipts journal, which may not be named exactly the cash receipts journal, but obviously we're looking for a report that has cash receipts on it. Credit memorandum used to record the return of goods by customers. So this is going to be important for the recording of revenue as well because the credit memorandum, which is usually something that many times within even the accounting process that you ask the bookkeeper or the people in the accounting department, what's the journal entry behind the credit memorandum? They don't really know, right? Because it's backwards, it reverses the sales. So we have to understand that the credit memorandum is typically going to be the reversal. There's going to be some type of return. And therefore it's the easiest way to think about it, the transaction related to it. It's going to think about the sales transaction that will typically be reversed and then make any kind of adjustments such as sales instead of sales, you've got the sales returns and allowances. So anyways, the credit memorandum form can be a little bit confusing to analyze when you have those returns, because most of the times when we think about accounting, we think about the sales process and the return is a little bit backwards in our mind. So credit memorandum, we have the write off authorization authorizes the write off of an uncollected accounts receivable. Final approval is often done by the treasurer.