会计英语 新第九单元.pptVIP

Unit nine Cash and its Control Learning Objectives: 1 what is cash? how to control cash effectively and efficient? 2 know about the bank statement and bank reconciliation 3 what’s the petty cash fund? and how to manage it? 一 cash money on deposit in banks and any items that banks will accept for immediate deposit. include: coins; paper money; checks; money orders not include: notes receivable; IOUs; postdated checks 二 How to control cash effectively and efficient? 1 handle cash------accounting records 2 prepare “immediate control listing of cash receipts” 3 all cash receipts be deposited