会计英语-新第九单元.ppt

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1、UnitnineCashanditsControlLearningObjectives:1whatiscash?howtocontrolcasheffectivelyandefficient?2knowaboutthebankstatementandbankreconciliation3what’sthepettycashfund?andhowtomanageit?一cashmoneyondepositinbanksandanyitemsthatbankswillacceptforimmediatedeposit.inc

2、lude:coins;papermoney;checks;moneyordersnotinclude:notesreceivable;IOUs;postdatedchecks二Howtocontrolcasheffectivelyandefficient?1handlecash------accountingrecords2prepare“immediatecontrollistingofcashreceipts”3allcashreceiptsbedepositeddailyinbank4makeallpayments

3、bycheck5issuecheck:verifiedeveryexpenditure(validityandamount)6approvingexpenditure------signingchecks7prepareBR-----accesstocash-----recordcashtransaction三Bankstatementshowsthebalanceondepositatthebeginningofthemonth,thedeposits,thecheckspaid,anyotherdebitsandcr

4、editsduringthemonth,andthenewbalanceattheendofthebalance.Bankreconciliationprepareinordertoassurethatthebankandthedepositorareinagreementontheamountofmoneyondeposit.四Pettycashfundasmallamountofcashonhandwithwhichtomakesomeminorexpenditure.PettycashfundInPettycash

5、boxReplenishpettycashattheendofeachAP(disbursement)voucheroccasionalsurprisedcounts