UnionCouncil,the10thSessionInductionCourse2004.pptVIP

UC Induction Course 2004 Union Council, the 10th SessionInduction Course 2004 Auditing Commission (AC) 核數委員會 Content Roles and Responsibilities of AC General knowledge of Financial Reports Preparation of Function Financial Report Preparation of Report on Purchase Assets Preparation of Interim Final Financial Report General Reminders Roles and Responsibilities of The Auditing Commission Roles Responsibilities of AC 目的： 監察及輔導學生會組織財務狀況、確保學生會組織財政健康，以保障學生會會員利益。 核實各學生會組織財政報告 核實各學生會組織的資產及存貨 向評議會作出有關學生會組織帳目及財政政報告運作的建議 Financial Reports Preparation of Function Financial Report Function Financial Report Function Financial Report – Receipt Function Financial Report –Receipt Memo Attached every supporting document to a receipt memo Fill in all details of the receipt memo Reference the Receipt Memo by: - 1st Function listed in Master Budget : BR - 2nd Function listed in Master Budget: CR Function Financial Report –Receipt Memo Reminders on using Receipt Book Attach a receipt memo to each Receipt Book Each used receipt in the Receipt Book should be stamped and signed freshly Void receipt should be accompanied by the original receipt Indicate on the cover of the Receipt Book the computation of the total amount of receipts for that Receipt Book Function Financial Report –Receipt Memo Function Financial Report –Receipt Record Enter details of each receipt except for the “Amount confirmed by AC” Hand in a photocopy version with the financial report if Sponsorship or Admission Fee were received (original copy kept by the society) The audited receipt record will be returned to the society with the audited financial report Function Financial Report –Receipt Record Function Financial Report –Payment Voucher Attach each supporting document to one payment voucher Determine the usage of the payment, then enter the “Name of Account” by the respective account name in the Budget Reference the Payment Voucher by: - General Adm Expenses : APXXX - 1st Functi