CASH 内部控制和现金p.pptVIP

A petty cash fund is used to pay relatively small amounts. Operation of the fund, often called an imprest system, involves: 1 establishing the fund, 2 making payments from the fund, and 3 replenishing the fund. PETTY CASH FUND备用金 Accounting entries are required when: 1 the fund is established, 2 the fund is replenished, and 3 the amount of the fund is changed. PETTY CASH FUND备用金 ESTABLISHING THE FUND Two essential steps in establishing a petty cash fund are 1 appointing a petty cash custodian who will be responsible for the fund and 2 determining the size of the fund. Ordin