CASH 内部控制和现金英文版.ppt

Bank debit memoranda indicate charges against the depositor’s account. Example: ATM service charges Bank credit memoranda indicate amounts that will increase the depositor’s account. Example: interest income on account balance MEMORANDA RECONCILING THE BANK ACCOUNT 银行户头的调整 Reconciliation is necessary because the balance per bank银行余额 and balance per books账上余额 are seldom in agreement due to time lags and errors. A bank reconciliation should be prepared by an employee who has no other responsibilities pertaining to cash. Steps in preparing a bank reconciliation: 1 Determine deposits in t