内部控制与现金（英文版）.pptVIP

INTERNAL CONTROL AND CASH 内部控制和现金 * Define internal control. Principles of internal control. Internal control to cash receipts. Internal control to cash disbursements. Operation of a petty cash fund. Control features of a bank account. Prepare a bank reconciliation. Main Points * Internal control consists of the plan of organization and all the related methods and measures adopted within a business in order to: 1 safeguard its assets and 2 enhance the accuracy and reliability of its accounting records. INTERNAL CONTROL 内部控制 * Establishment of responsibil