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Cash and Internal Controls推荐.pdf

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Cash and Internal Controls推荐

8 Cash and Internal Controls A Look Back A Look at This Chapter A Look Ahead Chapter 7 focused on accounting infor- This chapter extends our study of ac- Chapter 9 focuses on receivables. We mation systems. We explained the princi- counting to internal control and the analy- explain how to account and report on ples and components of information sys- sis of cash. We describe procedures that receivables and their related accounts. tems, the use of special journals and are good for internal control. We also ex- This includes estimating uncollectible re- subsidiary ledgers, and technology-based plain the control of and the accounting for ceivables and computing interest earned. systems. cash, including control features of bank- ing activities. Learning Objectives CAP CONCEPTUAL ANALYTICAL PROCEDURAL C1 Define internal control and identify its A1 Compute the days’ sales uncollected P1 Apply internal control to cash receipts purpose and principles. (p. 316) ratio and use it to assess liquidity. and disbursements. (p. 322) (p. 335) C2 Define cash and cash equivalents and P2 Explain and record petty cash fund explain how to report them. (p. 321) transactions. (p. 326)