CASH内部控制和现金管理.pptxVIP

INTERNAL CONTROL AND CASH 内部控制和现金 Define 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. Main Points 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.INTERNAL CONTROL 内部控制 Establishment of responsibility 责任的建立: cont