SELL-IN ACCOUNTING records shipments to wholesalers as product sales whether or not they expand retail or wholesale stocking, i.e. revenue is recorded when a product enters the distribution stream while sell-through does not. See SELL-THROUGH ACCOUNTING.
EVIDENCE, in accounting, includes written and electronic information (e.g. checks, records of electronic fund transfers, invoices, contracts, and other information) that permits the auditor to reach conclusions through reasoning.
TOTAL LIABILITIES AND EQUITY is all claims on the company's total assets, by outsiders (liabilities) and the company owners/shareholders (equity).
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