cash内部控制和现金管理名家精品课件.pptxVIP

INTERNAL CONTROL AND CASH 内部控制和现金第一页，编辑于星期一：十七点 四十四分。 Main PointsDefine internal control.Principles of internal control.Internal control to cash receipts.Internal control to cash disbursements.Operation of a petty cash fund.Control features of a bank account.Prepare a bank reconciliation.第二页，编辑于星期一：十七点 四十四分。INTERNAL CONTROL内部控制Internal control consists of the plan of organization and all the related methods and measures adopted within a business in order to:1 safeguard its assets and2 enhance the accuracy and reliability of its accounting records.第三页，编辑于星期一：十七点 四十四分。PRINCIPLES OF INTERNAL CONTROLEstablishment of responsibility 责任的建立: control is most effective when only one person is responsible for a given task.Segregation of duties职责的分离: the work of one employee should provide a reliable basis for evaluating the work of another employee.Documentation procedures过程证据化: documents should provide evidence that transactions and events have occurred.第四页，编辑于星期一：十七点 四十四分。PRINCIPLES OF INTERNAL CONTROLPhysical, 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.第五页，编辑于星期一：十七点 四十四分。 PHYSICAL CONTROLSSafes, and safety deposit boxes for cash and business papers Locked warehouses and storage cabinets for inventories and recordsComputer facilities with pass key access第六页，编辑于星期一：十七点 四十四分。 MECHANICAL AND ELECTRONIC CONTROLSAlarms to prevent break-insTelevision monitors to deter theftTime clocks for recording time worked第七页，编辑于星期一：十七点 四十四分。INDEPENDENT INTERNAL VERIFICATIONTo obtain maximum benefit from independent internal verification:1 The verification should be made per