现金控制与会计信息系统关键要素分析.pdfVIP

AccountingInformationSystems

•Aneffectiveaccountinginformationsystem

–Control

–Compatibility

–Flexibility

–Agoodcost/benefitrelationship

InternalControl

•Theorganisationalnortheprocess

designed

–Assets

–Employees

–Operation

–Accountingrecords

ComponentsofInternalControl

•Controlenvironment

•Riskassessment

•Controlprocedures

•Monitoringofcontrols

•Informationsystems

CashandInternalControl

•Cash

–Monetary

–Highlyliquid

•Cashmanagement

–Cashreceipts

–Cashpayments

–Bankreconciliation

–Controlperspective

Cash

•CashandCashequivalent

–Marketablesecurities

•Cashaccount

–Debitbalance(Normalbalance)

–Creditbalance

•Thestatementofcashflows

–Cashmovement

BankAccount

•Controldevice

•Bankreconciliation

–Exins

alldifferencesweenthebankbalanceandthe

bookbalance

–Rconcile

itemsonthebanksideofthereconciliation

itemsonthebooksideofthereconciliation

•Illustration

–E8-17onthepage441

In-classActivity:Discussion

•Acaseonthecashreceivedcycle

•Analyse

–Identifydeficienciesinthecashsystem

–Suggestwaysormethodstoaddresseachof

thesedeficiencies

InternalControlOverCashReceipts

•Security

–Where

–How

–When

–Who

–What

•Separate

–Cashbook

–Cash/check

InternalControlOverCashPayments

•Cashpaymentsbycheck

•Pettycashpayments

•Approvalprocess

–Authorise

–Evidencesupportingthepayments

–Valuation

–Occurrence/existing

–Seperation

InternalControlOverPettyCash

•Theamountofcashonhand

•Safekeeping

•Authorisation

•