accountingforcashch5现金的核算.pptVIP

 Internal Control of Cash Internal control involves the methods designed to safeguard assets. An internal control policy relating to cash requires that all cash and cash items be deposited daily in bank. Cash Receipts Cash Receipts Cash Payments Cash and cash items paid by a business are known as cash payments. Payment may be made in cash or by check. When payments are made in cash, a receipt should be obtained. When payments are made by check, the canceled check (or check stubs) serves source document. The bank account sometimes is called Cash in bank. If a business has several cash acc