Auditor can vouch receipts from debtors by the carbon copy receipts or counterfoil receipts in support of the entries appearing in the receipt of the cash book should be examined. The method of allowing the discount to a customer against prompt payment should also be inquired into. Any unusual discount should be noted and satisfactory explanation should be obtained from the responsible official.

RECEIPTS ISSUED: The auditor can vouch the receipt issued to
debtors for collection of money. The counter foil or carbon copies can be compared with entries made in cash book. The amount of receipt must tally with cash book.
2.           RECEIPT DATE: The auditor can note the date of receipt. The date can be comparea with date in cash book. There should be no difference in date on receipt and cash book. The chance of fraud can be checked.
3.           DAILY LIST: The auditor can vouch the daily list of cash collected from
debtors in case of large-scale business. The receipt and amount can be recorded in it. The total must be shifted to the cash book on daily basis. SALESMEN COLLECTION: The salesmen may collect cash through sale of goods. They-must not be allowed to keep cash. The cash must be collected by responsible person and .deposited with the cashier.
5.        SALES RETURN: The sales returns must be deducted from debtors but
in case of cash sales the amount of cash should be given to them. Any how credit sales can reduce the amount of debtors.
DISCOUNT ALLOWED: Discount allowed is a deduction from debtors account. It must be deducted in order to find out the net amount receivable from debtors.
7.           SALESMEN COMMISSION: The salesman commission is deducted from cash collected by them. The commission on monthly basis should be paid to the salesmen. But total amount of cash sales should be collected from them.
8.           BAD DEBTS RECOVERED: The auditor can vouch the bad debt
recovered. The cath is debited and bad debt recovered is credited. The amount collected is checked with cash book entry. The bad debt recovered as income can be transferred to profit and loss account.

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