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Certified Sommelier Exam (CMS 2) flashcards

AAT LEVEL 2

This class was created by Brainscape user Matt Box. Visit their profile to learn more about the creator.

By: Matt Box
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Decks in this class (9)

Source Documents
Purchase order,
Invoice,
Receipt
13  cards
Discounts
Trade discount,
Bulk discount,
Prompt payment cash discount sett...
3  cards
Capital & Revenue Expenditure
Capital expenditure,
Revenue expenditure
2  cards
Day Book Source Documents
Sales day book,
Sales returns day book,
Purchase day book
8  cards
Errors
Omission,
Reversal of entries,
Commission mispost
6  cards
Journals
Dishonoured cheque,
Wage expense,
Wages paid
4  cards
Synoptic
Triple bottom line,
Ways to uphold sustainability in ...,
Ways to uphold sustainability in ...
5  cards
Objectives Of Internal Controls
Objective efficient conduct,
Safeguarding assets,
Prevention or detection of fraud
5  cards
Internal Controls: Ways To Minimise Risk
Implement physical controls,
Implementing authorisation and ap...,
Ensuring that duties are segregated
5  cards

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AAT LEVEL 2

  • Class purpose General learning

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