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ID:59382919
大小:542.00 KB
页数:58页
时间:2020-09-20
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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
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