​Audit of Cinema
​Income
​Tickets
​Tickets
​Entrance
​Serially Numbered
​Advance booking
​Stock
​End of Show
​Reconcile Ticket Sold and Cash Collected
​Expense
​Advertisement
​Free passes
​Records
​Issued after Authority
​Taxes
​Reconcile with Total number of tickets
​sold
​Register of Slides
​Adv. Agreement
Relationship​
​
Relationship
To verify charges collected for Adv.
​
​Restaurant Income
​Check Arrangement for collection
​Sharing
​Rent
​Proper Accounting
​Hiring of films
​Whether Restaurant is owned by Cinema
​Payments
​Reconcile/Verify with the Bills of
​Distribution
​Others
​Vouch
​Revenue and Capital Exp. should be
​Properly Recognized and Accounted for