会计学（第21版）课件：Cash.pptVIP

CashAccounting,21stEditionWarrenReeveFess

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1. Describethenatureofcashandtheimportanceofinternalcontrolovercash.2. Summarizebasicproceduresforachievinginternalcontrolovercashreceipts.3. Summarizebasicproceduresforachievinginternalcontrolovercashpayments,includingtheuseofavouchersystem.4. Describethenatureofabankaccountanditsuseincontrollingcash.ObjectivesAfterstudyingthischapter,youshouldbeableto:

5. Prepareabankreconciliationandjournalizeanynecessaryentries.6. Accountforsmallcashtransactionsusingapettycashfund.7. Summarizehowcashispresentedonthebalancesheet.8. Computeandinterprettheratioofcashtocurrentliabilities.Objectives

ControlOverCashManycompaniesneedseveralcashaccountstoaccountfordifferentcashcategoriesandfunds.Mostcompanieshavemultiplebankaccounts.Thetitleforeachbankaccountshouldbe:CashinBank—(NameofBank)Preventivecontrolsprotectcashfromtheftandmisuseofcash.Detectivecontrolsaredesignedtodetecttheftormisuseofcashandarealsopreventiveinnature.

Retailers’SourcesofCashCashReceiptsCASHIER’SDEPARTMENTACCOUNTINGDEPARTMENTRegisterrecordsMailReceiptsRemittanceadvices

1ACCOUNTINGDEPARTMENTDepositticketBankCASHIER’SDEPARTMENTDepositreceiptRetailers’SourcesofCash

ControllingCashReceivedfromCashSales 19 Cash 314200 CashShortandOver 800Torecordcashsalesandactualcashonhand.Sales 315000CashsalesforMarch19totaled$3,150.00perthecashregistertape.Afterremovingthechangefund,only$3,142.00wasonhand.

ControllingCashReceivedintheMailMostcompanies’invoicesaredesignedsothatcustomersreturnaportionoftheinvoice,callaremittanceadvice.

ControllingCashReceive