financial accounting,全英财务会计chapter4.pptx

Internal Control and Cash;Learning Objective One;Fraud;Types of Fraud;Fraud Triangle;Learning Objective Two;Internal Control (p. 215);5 Objectives of Internal Control (p. 215);Sarbanes-Oxley Act (SOX);Shield of Internal Control (p. 216);;Control Environment;Risk Assessment;Information System and Control Procedures (p. 217-;Monitoring Controls;Internal Control Procedures (p. 217);Internal Control Procedures (p. 217);SCALP;Information Technology (IT);Safeguard Controls (p. 220 Other controls);Internal Controls for E-Commerce (p. 220);Costs and Benefits of Internal Control (p. 222);Learning Objective Three;Bank Account as Control Device (p. 222);Bank Account Documents (p. 222);Bank Statement (p. 222-24);Bank Reconciliation (p.223);Bank Side of the Reconciliation (p. 224);Book Side of the Reconciliation (p. 225);Exercise 4-21A (p. 226);Summary of Reconciling Items (p. 226);Journalizing Bank Reconciliation Items (p. 227);JOURNAL (p. 227);End of Chapter four for now—stop at page 229;Learning Objective Four;Internal Control over Cash (p. 332-);Cash Receipts over the Counter (p. 232);Cash Receipts by Mail (p. 232-33);Controls Over Payments by Check; Cash Payments by Check;Internal Control for Purchasing;Payment Packet;Petty Cash;Learning Objective Five;Budgeting;Expected Cash Balance;Cash Budget;Exercise 4-25A (p. 236);Cash available;Reporting Cash on the Balance Sheet;Compensating Balances;End of Chapter Four