CASH 內部控製和現金(ppt 43)英文版

內容簡介：
1、Define internal control.
2、Principles of internal control.
3、Internal control to cash receipts.
4、Internal control to cash disbursements.
5、Operation of a petty cash fund.
6、Control features of a bank account.
7、Prepare a bank reconciliation.
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 and
2 enhance the accuracy and reliability of its accounting records.
Establishment of responsibility 責任的建立: control is most effective when only one person is responsible for a given task.
Segregation of duties職責的分離: the work of one employee should provide a reliable basis for evaluating the work of another employee.
Documentation procedures過程證據化: documents should provide evidence that transactions and events have occurred.
Physical, mechanical, and electronic controls 物理控製: relate primarily to the safeguarding of assets and enhancing accuracy and reliability of the accounting records.
Independent internal verification 獨立的內部驗證: the review, comparison, and reconciliation of information from two sources.
Other controls其他控製: bonding of employees who handle cash, rotating輪換 employee’s duties, and requiring employees to take vacations休假.
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