正文描述:《cash and internal controls》由会员上传分享,免费在线阅读,更多相关内容在工程资料-天天文库。
1、wiL10874_ch08_314-357.inddPage3148/2/107:54:54PMuser-f500/Users/user-f500/Desktop8CashandInternalControlsALookBackALookatThisChapterALookAheadChapter7focusedonaccountinginfor-Thischapterextendsourstudyofac-Chapter9focusesonreceivables.Wemationsystems.Weexplainedthe
2、princi-countingtointernalcontrolandtheanaly-explainhowtoaccountandreportonplesandcomponentsofinformationsys-sisofcash.Wedescribeproceduresthatreceivablesandtheirrelatedaccounts.tems,theuseofspecialjournalsandaregoodforinternalcontrol.Wealsoex-Thisincludesestimating
3、uncollectiblere-subsidiaryledgers,andtechnology-basedplainthecontrolofandtheaccountingforceivablesandcomputinginterestearned.systems.cash,includingcontrolfeaturesofbank-ingactivities.LearningObjectivesCAPCONCEPTUALANALYTICALPROCEDURALC1Defineinternalcontrolandident
4、ifyitsA1Computethedays’salesuncollectedP1Applyinternalcontroltocashreceiptspurposeandprinciples.(p.316)ratioanduseittoassessliquidity.anddisbursements.(p.322)(p.335)C2DefinecashandcashequivalentsandP2Explainandrecordpettycashfundexplainhowtoreportthem.(p.321)transa
5、ctions.(p.326)P3Prepareabankreconciliation.(p.331)P4Appendix8A—Describetheuseofdocumentationandverificationtocontrolcashdisbursements.(p.338)P5Appendix8B—ApplythenetmethodLP8tocontrolpurchasediscounts.(p.341)wiL10874_ch08_314-357.inddPage3158/2/107:54:55PMuser-f500
6、/Users/user-f500/DesktopDecisionInsightCandylandBiz“It’sacreativeoutletforme...itdoesn’tfeellikework”—DYLANLAURENNEWYORK—A10-footchocolatebunnygreetsyouasdishonesty.[It]isacost-effectiveandimportantbusinessmanage-youenterthestore—thatshouldbewarningenough!Thismentt
7、ool.”Similarcontrolsareappliedthroughoutthestore.Dylanelitedesignercandystore,christenedDylan’sCandyBarexplainsthatsuchcontrolsraiseproductivityandcutexpenses.(DylansCandyBar.com),isthebrainchildofco-founderDylanThestore’scashmanagementpracticesareequallyimpres-Lau
8、ren.ExplainsDylan,“Igotabusinessplantogetherandsetsive,includingcontrolsovercashreceipts,disbursements,andouttomakecandymylivelihood.”pettycash.T
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