CASH内部控制和现金(ppt43)英文版.pptxVIP

INTERNAL CONTROL AND CASH 内部控制和现金;;;;Physical, mechanical, and electronic controls 物理控制: relate primarily to the safeguarding of assets and enhancing accuracy and reliability of the accounting records. Independent internal verification 独立的内部验证: the review, comparison, and reconciliation of information from two sources. Other controls其他控制: bonding of employees who handle cash, rotating轮换 employee’s duties, and requiring employees to take vacations休假.;Safes, and safety deposit boxes for cash and business papers Locked warehouses and storage cabinets for inventories and records Computer facilities with pass key access; MECHANICAL AND ELECTRONIC CONTROLS;To obtain maximum benefit from independent internal verification: 1 The verification should be made periodically or on a surprise basis. 2 The verification should be done by an employee who is independent of the personnel responsible for the information. 3 Exceptions should be reported to a management level that can take appropriate corrective action.;;Makes monthly comparisons: reports any unreconcilable differences to treasurer;;;;;;;;;;;;;ESTABLISHING THE FUND; General Journal ;REPLENISHING THE FUND; General Journal ;;;Drawer;BANK STATEMENTS银行对账单;;;RECONCILING THE BANK ACCOUNT 银行户头的调整;;The bank statement for the Laird Company shows a balance per bank of $15,907.45 on April 30, 2002.;Cash balance per bank statement ; General Journal ①; General Journal ②; General Journal ③; General Journal ④;;;Homework ;9、春去春又回，新桃换旧符。在那桃花盛开的地方，在这醉人芬芳的季节，愿你生活像春天一样阳光，心情像桃花一样美丽，日子像桃子一样甜蜜。10月-2010月-20Friday, October 30, 2020 10、人的志向通常和他们的能力成正比例。22:03:3722:03:3722:0310/30/2020 10:03:37 PM 11、夫学须志也，才须学也，非学无以广才，非志无以成学。10月-2022:03:3722:03Oct-2030-Oct-20 12、越是无能的人，越喜欢挑剔别人的错儿。22:03:3722:03:3722:03Friday, October 30, 2020 13、志不立，天下无可成之事。10月-2010月-2022:03:3722:03:37October 30, 2020 14、Thank