Question 1b i
Marking Guide
risks re completeness of sales and cash receipts
1 for each risk
procedures
– the computer system does not record sales accurately
– cash not recorded
– tickets are issued but no payment is received – that is the sale is not recorded
– cash is removed by the ticket office personnel, etc
– the account clerks miscount the amount of cash received from a ticket office
– other relevant points.
maximum marks4