财务管帐 双语教授教化 Financial Accounting Weygandt Kieso Kimmel ch08[精品].pptVIP

Prepared by Kurt M. Hull, MBA CPA California State University, Los Angeles;CHAPTER 8 INTERNAL CONTROL AND CASH;The plan of organization and all related methods and measures adopted by a business in order to:;STUDY OBJECTIVE 2 PRINCIPLES OF INTERNAL CONTROL;Control is most effective when only one person is responsible for a given task.;Related activities should be assigned to different employees Record-keeping separate from custody;Documents are pre-numbered Sequence is accounted for Documents are forwarded to accounting department promptly;Designed to safeguard assets and accounting records