会计学07 清华大学课件.ppt

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

2、valents)CollectionsfromcustomersCashpayments揈xcess?cashisinvestedtemporarily.Investmentsaresoldascashisneeded.TheValuationofFinancialAssetsEstimatedcollectibleamountCashCoinsandpapermoneyChecksMoneyordersTravelers?checksBankcreditcardsalesCashisdefinedasanydepositbankswillaccept.Combine

3、dwithcashonbalancesheetReportingCashintheBalanceSheetLiquidshort-terminvestmentsStablemarketvaluesMatureswithin90daysofacquisitionCashEquivalentsNotavailableforpayingcurrentliabilitiesReportingCashintheBalanceSheetNotacurrentassetListedasaninvestment揜estricted?CashBankagreesinadvancetol

4、endmoney.ReportingCashintheBalanceSheetLiabilityisincurredwhenuselineofcredit.Unusedlineofcreditisdisclosedinnotes.LinesofCreditTheStatementofCashFlowsSummarizescashtransactionsforanaccountingperiod.StatementofCashFlowsIncludescashandcashequivalents.Accuratelyaccountforcash.Preventtheft

5、andfraud.Assuretheavailabilityofadequateamountsofcash.Avoidunnecessarilylargeamountsofidlecash.CashManagementUsingExcessCashBalancesEfficientlyCashavailableforlong-terminvestmentmaybeusedtofinancegrowthandexpansionofthebusiness,ortorepaydebt.Cashnotneededforbusinesspurposesshouldbedistr

6、ibutedtothecompany’sstockholders.InternalControlOverCashSegregateauthorization,custodyandrecordingofcash.Prepareacashbudget.Prepareacontrollistingofcashreceipts.Requiredailydeposits.Makeallpaymentsbycheck.Verifyeveryexpenditurebeforepayment.Promptlyreconcilebankstatements.CashOverandSho

7、rtCashOverandShortisdebitedforshortagesandcreditedforoverages.OnMay5,XBAR,Inc.抯cashdrawerwascountedandfoundtobe$10over.BankStatementsShowsthebeginningbankbalance,depositsmade,checkspaid,otherdebitsandcreditsinthemonth,andtheendingbankbalance.BankStatementReconcilingtheBankState