ch05 Accounting Systems and Internal Controls 财务会计英文版教材.pptVIP

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2018-05-21 发布于天津
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ch05 Accounting Systems and Internal Controls 财务会计英文版教材.ppt

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ch05 Accounting Systems and Internal Controls 财务会计英文版教材.ppt

Chapter 5;Some of the action has been automated, so click the mouse when you see this lightning bolt in the lower right-hand corner of the screen. You can point and click anywhere on the screen.;1. Define an accounting system and describe its implementation. 2. List the three objectives of internal control, and define and give examples of the five elements of internal control. 3. Journalize and post transactions in a manual accounting system that uses subsidiary ledgers and special journals.;4. Describe and give examples of additional subsidiary ledgers and modified special journals.;Basic Accounting System;1. Control environment 2. Risk assessment 3. Control procedures 4. Monitoring 5. Information and communication ;1. Control environment 2. Risk assessment 3. Control procedures 4. Monitoring 5. Information and communication ;Management philosophy and operating style influences the control environment.;1. Control environment 2. Risk assessment 3. Control procedures 4. Monitoring 5. Information and communication ;Once risks are identified, they can be analyzed to estimate their significance, to assess their likelihood of occurring, and to determine actions that will minimize them.;1. Control environment 2. Risk assessment 3. Control procedures 4. Monitoring 5. Information and communication ;;Control Procedures;Separating Responsibilities for Related Operations;Control Procedures;Independent check;1. Control environment 2. Risk assessment 3. Control procedures 4. Monitoring 5. Information and communication ;Clues to Potential Problems;1. Missing documents or gaps in transaction numbers. 2. An unusual increase in customer refunds. 3. Differences between daily cash receipts and bank deposits. 4. Sudden increase in slow payments. 5. Backlog in recording transactions.;Manual Accounting Systems;Cash 11; BUYING ;The Revenue Journal;The Revenue Journal;Revenue Journal;Revenue Journal;Posting from the Revenue Journal;Revenue Journal;Revenue Journal;Revenue Journal;Re