1. Compute and Compare Gross profit rate for the current year and preceding year.
2. Vouch sales journal entries to sales invoices.
3. Recalculate the allowance of Accounts receivables.

4. Confirm customers balances.

5. Compare inventory turnover with industry data.

6. Reconcile bank accounts at year end.

7. Trace sales invoices to account receivable ledger.
8. Count Inventory quantities include all products, materials, and supplies on hand.

Instructions:- Indicate the type of Substantive Test for each statement.

No.	Type of Substantive Test