内部控制和现金管理(ppt 43)英文版

资料简介：

目录：
1、Define internal control.
2、Principles of internal control.
3、Internal control to cash receipts.
4、Internal control  to cash disbursements.
5、Operation of a petty cash fund.
6、Control features of a bank account.
7、Prepare a bank reconciliation.

内容简介：
Internal control consists of the plan of organization and all the related methods and measures adopted within a business in order to:
1 safeguard its assets and
2 enhance the accuracy and reliability of its accounting records.
Establishment of responsibility 责任的建立:  control is most effective when only one person is responsible for a given task.
Segregation of duties职责的分离:  the work of one employee should provide a reliable             basis for evaluating the work of             another employee.
Documentation procedures过程证据化:  documents should provide evidence that transactions and events have occurred.
Physical, mechanical, and electronic controls 物理控制:  relate primarily to the safeguarding of assets and enhancing accuracy and reliability of the accounting records.
Independent internal verification 独立的内部验证:  the   review, comparison, and reconciliation  of information from two sources.
Other controls其他控制:  bonding of employees who handle cash,  rotating轮换 employee’s duties, and requiring employees to take vacations休假.

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