CASH 内部控制和现金(ppt 43)英文版
CASH 内部控制和现金(ppt 43)英文版内容简介
内容简介:
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 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.
Physical, 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.
..............................
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 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.
Physical, 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.
..............................
用户登陆
内部控制热门资料
内部控制相关下载