AGENCY
PREPARED BY

6.2.4.4.1	Sales	Effective Date:		July 1, 1991
			YES		NO	N/A
6.2.4.4.1.a	Are printed standard price lists used and being reviewed and approved periodically by an authorized person?
6.2.4.4.1.b	Are written orders from customers required, when appropriate?
6.2.4.4.1.c	Are sales invoices pre-numbered?
6.2.4.4.1.d	Are invoice computations checked by a person other than the preparer?
6.2.4.4.1.e	Is the numerical sequence of sales invoices accounted for periodically and are monthly credits to sales reconciled with charges to accounts receivable?
6.2.4.4.1.f	Are over-the-counter cash sales controlled by a cash register which generates a sequentially numbered transaction log and a customer receipt, both indicating the mode of payment (e.g., cash, check, etc.)?
6.2.4.4.1.g	Are customer complaints handled independently of sales departments?
6.2.4.4.1.h	Are discounts taken by customers checked for propriety, and if not qualified, are discounts taken added to the customer's next billing?
6.2.4.4.1.i	Are sales returns receiving reports prepared for all sales returns?
6.2.4.4.1.j	Are sales returns credit memos pre-numbered?
6.2.4.4.1.k	Are quantities listed on credit memos compared with receiving reports?
6.2.4.4.1.l	Are prices on credit memos compared with prices on sales invoices covering merchandise returned?