会计学课件（英文版）.ppt

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1、Chapter7FinancialAssetsHowMuchCashShouldaBusinessHave?$Everybusinessneedsenoughcashtopayitsbills!HowMuchCashShouldaBusinessHave?CashShort-termInvestmentsReceivablesFinancialAssetsHowMuchCashShouldaBusinessHave?AccountsreceivableMarketablesecurities(short-terminvestments)Cash(a

2、ndcashequivalents)CollectionsfromcustomersCashpayments揈xcess?cashisinvestedtemporarily.Investmentsaresoldascashisneeded.TheValuationofFinancialAssetsEstimatedcollectibleamountCashCoinsandpapermoneyChecksMoneyordersTravelers?checksBankcreditcardsalesCashisdefinedasanydepositban

3、kswillaccept.CombinedwithcashonbalancesheetReportingCashintheBalanceSheetLiquidshort-terminvestmentsStablemarketvaluesMatureswithin90daysofacquisitionCashEquivalentsNotavailableforpayingcurrentliabilitiesReportingCashintheBalanceSheetNotacurrentassetListedasaninvestment揜estric

4、ted?CashBankagreesinadvancetolendmoney.ReportingCashintheBalanceSheetLiabilityisincurredwhenuselineofcredit.Unusedlineofcreditisdisclosedinnotes.LinesofCreditTheStatementofCashFlowsSummarizescashtransactionsforanaccountingperiod.StatementofCashFlowsIncludescashandcashequivalen

5、ts.Accuratelyaccountforcash.Preventtheftandfraud.Assuretheavailabilityofadequateamountsofcash.Avoidunnecessarilylargeamountsofidlecash.CashManagementUsingExcessCashBalancesEfficientlyCashavailableforlong-terminvestmentmaybeusedtofinancegrowthandexpansionofthebusiness,ortorepay

6、debt.Cashnotneededforbusinesspurposesshouldbedistributedtothecompany’sstockholders.InternalControlOverCashSegregateauthorization,custodyandrecordingofcash.Prepareacashbudget.Prepareacontrollistingofcashreceipts.Requiredailydeposits.Makeallpaymentsbycheck.Verifyeveryexpenditure

7、beforepayment.Promptlyreconcilebankstatements.CashOverandShortCashOverandShortisdebitedforshortagesandcreditedforoverages.OnMay5,XBAR,Inc.抯cashdrawerwascountedandfoundtobe$10over.BankStatementsShowsthebeginningbankbalance,depositsmade,checkspaid,otherdebitsandcreditsinthemonth

8、,andtheendingbankbalance.BankStatementReconcilingtheBankState