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PowerNotes
1. BasicAccountingSystems
2. InternalControl
3. ControlsOverCash
4. InternalControlofCashReceipts
5. InternalControlofCashPayments
6. BankAccounts:ACashControl
7. BankReconciliation
8. PettyCash
9. BalanceSheetCashPresentation
10. FinancialAnalysisandInterpretation
ChapterF6
AccountingSystems,InternalControls,andCash
C6
InternalControlFramework
CashReceiptsandControls
CashPaymentsandControls
BankReconciliation
PettyCashAccounting
RatioofCashtoCurrentLiabilities
Slide# PowerNoteTopics
3
9
17
23
27
28
Note:Toselectatopic,typetheslide#andpressEnter.
PowerNotes
ChapterF6
AccountingSystems,InternalControls,andCash
1. ControlEnvironment
ControlEnvironment
InternalControlFramework
1. ControlEnvironment
2. RiskAssessment
RiskAssessment
ControlEnvironment
InternalControlFramework
1. ControlEnvironment
2. RiskAssessment
3. ControlProcedures
ControlProcedures
RiskAssessment
ControlEnvironment
InternalControlFramework
1. ControlEnvironment
2. RiskAssessment
3. ControlProcedures
4. Monitoring
Monitoring
ControlProcedures
RiskAssessment
ControlEnvironment
InternalControlFramework
InternalControlFramework
1. ControlEnvironment
2. RiskAssessment
3. ControlProcedures
4. Monitoring
5. InformationandCommunication
Communication
Monitoring
ControlProcedures
RiskAssessment
ControlEnvironment
InternalControlProcedures
CompetentPersonnel
RotatingDuties
MandatoryVacations
SeparatingResponsibilitiesforRelatedOperations
SeparatingAccountingandAssetCustody
ProofsandSecurityMeasures
CashAccountsandInternalControls
Manycompaniesneedseveralcashaccountstoaccountfordifferentcashcategoriesandfunds.
:
CashinBank–(NameofBank)
Preventivecontrolsprotectcashfromtheftandmisuse.
Detectivecontrolsaredesignedtodetecttheftormisuseofcashandarealsopreventiveinnature.
1. Overthecounterfromcashcustomers.
Useofacashregisterisanimportantcontrol.
2. Receivedinthemailfromcreditcustomers.
Cashisintheformofchecks.
AllcashissenttotheCashier’sDepartment.
Anemployeepreparesabankdepositticketandmakesabankdeposit.
ThebankdepositrecordissenttotheAccountingDepartmentwhereitisrecorded.
InternalControlofCashReceipts
Cashisnormallyreceivedfromtwosources: