02 - Cash and receivables-s.pptVIP

Inner Mongolia Agriculture University Learning Objects Understand and grasp the internal controls of Cash and Bank Grasp how to make Bank Reconciliations Master the methods of dealing with the Doubtful Accounts Master how to record assignment of Receivables Cash contents Coin, currency Available funds on deposit at the bank(可动用的银行存款) Negotiable instruments（可流通的票据） Money orders (汇票), certified checks (承兑支票), cashier’s checks (银行本票), personal checks (个人支票), and bank drafts (银行汇票) Saving accounts（定期存款） Internal controls for cash（1/2） 内部控制制度是企业重要的内部管理制度，指处理各种业务活动时，依照分工负责的原则在有关人员之间建立的相互联系、相互制约的管理体