Professional Documents
Culture Documents
Following staff personnel are authorized to create Sales Orders and Invoices at the RO (West) :West
Name
Designation
SAP ID
Following staff personnel are authorized to create Invoices at the RSOs (West) :RSO
Name
Designation
SAP ID
GL A/c: 800000
A/c Name: Sale-Veh RSO-Dom CVD
Summary:
Rs.
Sale from July 04 to Sep 04
Sample Checked:
%
No of Invoices
Ref
23
#DIV/0!
Objective:
To ensure that the sales balance is not materially mis-stated
Audit Procedures
1 Identification of Items to be tested (Sample selection)
a Obtained the Sale Report from SAP for Sales at RSO of Vehicles for the Western Region
Report code - ZSDREP-ZMVR6480
b Selected a sample on CMA basis from the report covering various types of billings and also covering all the
RSOs in the Western Region
2
a
b
c
d
e
f
g
h
I
j
k
m
n
Sample Checking
Obtained list of All India incentive schemes which are recorded at the time of creation of Sales Invoice.
Obtained a list of Personnel authorised to Create Sale Orders at the RO and RSO
Obtained a list of Personnel authorised to Create Invoices at the RO and RSO
Agreed the Sale Invoice prices to the master price list and also verfied the updation in price master during the year on t
Checked the Invoice cum delivery challan and matched the terms of sale with the Sale order created.
Ensured that the Cash Discount given to the Dealer is calculated at the correct % i.e 0.89%.
Ensured that Rs. 3000 advance incentive has been given to the correct dealers.
Ensured that for Invoice selected, Post good Issued (PGI) entry has been passed
Ensured that the Sale entry has been posted in the GL from the Sales and Distribution Module.
Ensured that the Sales Tax and Excise incusive of Education cess if applicable is computed at the correct
Verified that only the authorised personnel are creating the Sales Order and the Invoice.
Ensured that the Incentive given under Note For Approval (NFA) is approved by the appropriate authority.
In case of Discounted Billing (ZAWL), Goods Returned, and Credit Notes obtained necessary NFA (Note for
approval) and checked for authorisation.
o Checked invoices to ensure that the customer's and the RSO personnels signature are present on the Invoice.
3 Other Checks
a Verified the results of the following report to check for
- Delivery List created but Post Goods Issue not done (VF04)
- Post Goods Issue done but Invoice not generated.(VFX3)
Result
No such cases
No such cases
b Cut offs
Obtained the cut off series for each RSO and checked the last invoice and delivery doc to ensure that its
Also checked the next number in the series to see that the sale is recorded in the next quarter.
c Stocks sold but still lying in our premises / deliveries not taken.
Obtained a list of such vehicles at each RSO and the confirmation from the buyer certifying the same.
Checked in SAP to see that those sales have not been subsequently cancelled.
In case of cancellations the sales have been reversed in September itself.
Observations:
1 The Basic price, PME, Excise Duty, Dealer Margin, and incentives are automatically generated by the system
and no manual interventions are made in case of Normal sales (ZAOR billing type)
2 In case of discounted sales (ZAWL billing) there is manual intervention subject to the Approval note given by
the LOB ( Line of Business) Manager or Mr. Mani VP Sales.
3 Incase of Normal Billing ZAOR, the sales order and the invoices can both be created at the RSO itself and the
same is approved and released by the RO before Delivery list and invoice is generated. Only in case of
Discounted sales and Government sales the Sales order is created at the RO.
4 Incase of Retail Sales to onetime customers the money is first received through a Demand Draft and then
only the delivery list and invoice are generated.
5 Price Structure is as follows:
Govt Sale:
Special prices a s per Rate Agreement with Govt. The Rates are not entered in the system and hence manual
Dealer Sale:
The sale made to dealer is at NDP(Net Dealer Price). This price is automatically computed by the SAP based
Retail Sale:
The sale made to retail customer viz a dealer it is at NDP(Net Dealer Price) + Dealer Margin. This price is
Conclusion:
The sales balance is not materially mis-stated
REF
stribution Module.
le is computed at the correct
he Invoice.
by the appropriate authority.
ained necessary NFA (Note for
SR
No
Plant
code
Sale order
No
DeliveryNote
Material
Date
Created
20677336000R
20678036000R
20741642000R
21533736000R
21630462000R
21690252000R
21711038000RBP02
21712038000R
26287536000R
26320348000R
26326142000R
26326142000R
26326142000R
26415338000R
26415338000R
27681632000R
27681632000RMV15
27703252000R
27820848000R
27821048000R
27821048000R
27821048000R
28210134000R
01.09.2004
04.01.2005
18.10.2004
13.01.2005
26.11.2004
31.01.2005
01.10.2004
15.12.2004
14.09.2004
17.09.2004
23.10.2004
13.11.2004
11.09.2004
30.10.2004
30.11.2004
30.09.2004
29.09.2004
25.01.2005
31.12.2004
28.01.2005
31.12.2004
31.10.2004
05.11.2004
MSDJFF500052
MSDJRB503436
MSDJRB503436
MSDJRB503436
MSDJRB503436
MSDJRB503436
MSDPPP503484
MSDJRB503436
MSDJRB503436
MSDPPP503484
MSDPPP503484
MSDPPP503484
MSDPDF502721
MSDJFF500052
MSDPPP503484
MSDPDF502721
MSDJRB503436
MSDPPP503484
MSDRNN503621
MSDJSA504409
MSDPPP503484
MSDPDF502721
MSDJRB503436
Qty
No
TickMarks
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
4290
4290
4300
4300
4300
4300
4310
4300
4300
4310
4310
4310
4315
4290
4310
4315
4300
4310
4300
4300
4310
4315
4300
161093
213586
179446
216594
194685
225901
174534
202991
164876
166685
181321
190120
164079
184836
198047
174481
172667
221227
211623
222503
211830
185701
187957
7
1
8
1
3
10
1
1
1
2
10
4
8
2
1
1
4
1
1
5
2
7
1
80933517
81271505
81047112
81293429
81151158
81355026
81012180
81206260
80958233
80968232
81058345
81113738
80952359
81081145
81169909
81011985
81004723
81328194
81266067
81350665
81266329
81086308
81096939
Credit Note
SR
No
Plant
code
Material
Date
DeliveryNote
Created
Qty
No
Tickmarks
1
2
3
1
1
1
84013769
81290496
84019435
4
5
6
14.10.2004 MSDRNN503621
23.09.2004 MFINMM504268
18.10.2004 MSDRNN503621
1
1
1
80932661
81001466
Debit Note
SR
No
Plant
code
RSO
Code
RSO Name
No
1
2
3
4
5
TickMarks
4300
4315
4315
4300
4310
70005005
70004888
70005069
70005039
70004534
Material
26286136200R
28080248000R
26286136000R
26286136000R
26414438000R
Date
Created
02.11.2004
29.10.2004
29.11.2004
19.11.2004
24.09.2004
MSDRNN503621
MSDRNN503621
MSDRNN503621
MSDRNN503621
MSDPPP503484
Inventory
Invoice no
posting
DeliveryNote
Invoice
Date
Sold to
Party
Qty
Basic Price
Qty
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
Inventory
posting
DeliveryNote
930004222
930004953
931016225
931018082
931016939
931018482
932020041
931017312
931015574
932019657
932020409
932020816
932209181
930004581
932021211
932209500
931015917
932021934
931017713
931903448
932021574
932209855
931016560
Sold to
Party
01.09.2004
04.01.2005
18.10.2004
13.01.2005
26.11.2004
31.01.2005
01.10.2004
15.12.2004
14.09.2004
17.09.2004
23.10.2004
13.11.2004
11.09.2004
30.10.2004
30.11.2004
30.09.2004
29.09.2004
25.01.2005
31.12.2004
31.01.2005
31.12.2004
31.10.2004
05.11.2004
1105200
1105200
1100820
1101700
1100820
1101680
1107000
1101680
1100820
1100500
1100500
1100500
1109700
1105200
1103350
1109700
1101680
1100500
1199919
1199919
1107000
1329700
1101680
767,666.94
803,724.29
745,411.82
648,899.87
991,979.49
726,395.78
1,417,464.47
1,070,285.99
865,372.77
702,278.72
667,328.88
667,328.88
663,254.65
573,483.71
518,540.27
951,935.49
1,596,027.38
697,935.22
943,921.64
921,179.01
927,595.52
918,411.41
596,907.43
Credit
note no
Qty
Amount
Qty
1
1
1
1
570,936.00
1
595,936.00
1
557,415.00
1
494,109.00
1
751,067.00
1
545,603.00
1 1,267,341.99
1
808,448.00
1
782,619.57
1
521,266.00
1
496,455.00
1
496,455.00
1
496,455.00
1
385,570.00
1
385,570.00
1
728,247.00
1 1,440,848.00
1
518,239.00
1
748,953.00
1
703,453.00
1
690,953.00
1
690,953.00
1
455,386.00
Amount Dr
to Sales A/c
Discount
A/c 800000
1101680 931016060
1109700 932211019
1199916 934031920
1
1
1
2,149,061.90 1,939,062.93
1,501,236.14 1,352,426.00
928,399.36
828,928.00
20,257.66
12,036.59
0.00
1199918 932701878
3100500 932701853
1199917 932400786
DeliveryNote
Qty
No
1
1
1
5,214.00
90,191.36
35,000.00
Debit memo
created by
4,655.36
80,528.00
31,250.00
original inv
.no
0.00
0.00
0.00
Invoice Date
Qty
931703643
932400787
932400791
931703651
932701856
MSDRNN503621
MSDRNN503621
MSDRNN503621
MSDRNN503621
MSDPPP503484
931016110
932209504
932210045
931016740
932019744
14.10.2004
01.10.2004
10.11.2004
17.11.2004
23.09.2004
PME / Service
Charges
{a}
10,500.00
10,500.00
10,500.00
10,500.00
10,200.00
10,200.00
10,800.00
10,500.00
10,500.00
10,500.00
10,500.00
9,000.00
9,000.00
10,800.00
10,200.00
10,800.00
10,800.00
10,800.00
10,800.00
9,000.00
Saletax
Retail Markup
{a}
21,000.00
24,000.00
Created by
Excise Duty
{a}
105,831.69
109,943.57
103,607.82
82,995.56
135,409.39
101,615.69
144,945.81
97,662.22
93,581.42
93,581.42
93,581.42
75,096.90
75,096.90
121,554.76
97,115.01
135,160.37
127,676.77
125,620.82
125,620.82
76,379.88
Reasons
Discount on
Basic Price
0.89%
Discount
on Dealer
margin
Amount Cr to
Sales A/c
A/c 809910
A/c 809920
A/c 800000
{a}
{a}
6,116.68
6,375.78
5,976.55
5,229.68
7,980.42
5,851.03
11,279.34
8,581.32
6,965.31
5,601.91
5,344.77
5,344.77
5,344.77
4,180.04
4,180.04
7,659.36
12,823.55
5,567.43
22,448.51
7,363.63
7,363.63
4,812.82
Orginal Invoice
no
21,000.00
Orginal
Invoice
Date
931014595 30.07.2004
932210980 12.01.2005
934031910 13.01.2005
687,267.69
716,379.57
671,522.82
587,604.56
896,676.39
657,418.69
1,267,341.99
964,193.81
782,619.57
629,428.22
600,536.42
600,536.42
600,536.42
469,666.90
469,666.90
860,601.76
1,440,848.00
625,554.01
915,913.37
865,929.77
827,373.82
827,373.82
540,765.88
Bill Type
ZARE
ZARE
ZARE
Sold to Party
Qty
Amount cr to sales
932905154 31.08.2004
932209408 29.09.2004
Saletax
Amount
ZACR
ZAC3
ZACR
Bill Type
A/c 800000
1101680
1310150
1310150
1100820
1107000
34,934.00
68,885.00
103,840.00
20,768.00
26,507.73
4,192.08
8,266.20
12,460.80
2,492.16
3,180.93
39,126.08
77,151.20
116,300.80
23,260.16
29,688.66
ZADR
ZADR
ZADR
ZADR
ZADR
Offtake
Disc
AM
Bonus
Advance Incentive
Regional
Incentive Comm to
Price Diff
Scheme Dealers
A/c
809910
DGS&D
Disc
A/c
1101680
{b}
-
Query
Tickmark
vouched
s
3,000.00
3,000.00
3,000.00
3,000.00
3,000.00
3,000.00
3,000.00
3,000.00
3,000.00
3,000.00
3,000.00
3,000.00
3,000.00
3,000.00
Reason
Query
Tickmark
vouched
s
P
P
P
P
Recovery
Entry Tax
of freight
12,530.63
6,208.26
6,169.87
9,500.00
8,200.10
Saletax
89,515.93
93,720.50
79,865.55
69,524.99
106,283.52
77,828.12
151,871.19
114,673.50
92,718.51
75,244.15
72,137.23
72,137.23
71,063.00
110,996.85
56,053.41
101,993.09
171,002.93
74,778.77
18,508.27
98,697.75
99,385.23
98,401.22
63,954.37
Bill Type
ZAOR
ZAOR
ZAOR
ZAOR
ZAOR
ZAOR
ZAOR
ZAOR
ZAOR
ZAOR
ZAOR
ZAOR
ZAOR
ZAOR
ZAOR
ZAOR
ZAOR
ZAOR
ZAOR
ZAWL
ZAOR
ZAOR
ZAOR
Pmt Term
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Invoice Created
RSO Sign on Inv
By
MSDJFF500052
MSDJFF500052
MSDRNN503621
MSDJRB503436
MSDJRB503436
MSDRNN503621
MSDPPP503484
MSDJRB503436
MSDJRB503436
MSDPPP503484
MSDPPP503484
MSDPPP503484
MSDPDF502721
MSDJFF500052
MSDPPP503484
MSDPDF502721
MSDJRB503436
MSDPPP503484
MSDRNN503621
MSDRNN503621
MSDPPP503484
MSDPDF502721
MSDJRB503436
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
Reciever
Sign on Inv
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
Type of
Sale
Whole sale
Wholesale
Wholesale
Wholesale
Wholesale
Wholesale
Wholesale
Wholesale
Wholesale
Wholesale
Wholesale
Wholesale
Wholesale
Wholesale
Wholesale
Wholesale
Wholesale
Wholesale
Retail
Retail
Wholesale
Wholesale
Wholesale
Customer
group
Dealer
Dealer
Dealer
Dealer
Dealer
Dealer
Dealer
Dealer
Dealer
Dealer
Dealer
Dealer
Dealer
Dealer
Dealer
Dealer
Dealer
Dealer
individual
individual
Dealer
Dealer
Dealer
Query
Tickmarks
{d}
{d}
{d}
{c}
Tickmarks
{a}
{b}
{c}
Basic Pricehas been increased wef 1.1.2005 , we have verfied that it is updated by
authorised person basedon circular
{d}
Excise is not shown separately since this is a case of sale of Body Built Chasis. Thus
the excise duty was charged earlier at time of despatch of chasis to Bodybuilder.
{e}
{f}
{g}
{h}
{i}
{j}
{k}
{l}
{m}
{n}
{o}
{p}
{q}
{r}
{s}
{t}
{u}
{v}
{w}
{x}
{y}
{z}