Treasury bills and notes国库券.CASH EQUIVALENTS演讲完毕,谢谢观看!内容总结INTERNAL CONTROL AND CASH 内部控制和现金。Define internal control.。Segregation of Duties。Different individuals should:。PETTY CASH FUND备用金。Less: outstanding checks。演讲完毕,谢谢观看...
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.,PRINCIPLES OF IN 4、TERNAL CONTROL,Physical, mechanical...
Establishmentofresponsibility责任的建立:controlismosteffectivewhenonlyonepersonisresponsibleforagiventask.Segregationofduties职责的分离:theworkofoneemployeeshouldprovideareliablebasisforevaluatingtheworkofanotheremployee.Documentationprocedures过程证据化:documentsshouldprovideevidencethattransactionsandeventshaveoccurred.PRINCIPL...
Establishmentofresponsibility责任的建立:controlismosteffectivewhenonlyonepersonisresponsibleforagiventask.Segregationofduties职责的分离:theworkofoneemployeeshouldprovideareliablebasisforevaluatingtheworkofanotheremployee.Documentationprocedures过程证据化:documentsshouldprovideevidencethattransactionsandeventshave...
(一)內部控制的原則(Principles of Internal Control) 1、責任之確立(Establishment of Responsibility) =>將責任分派予特定個人,某項既定工作僅由一人負責時,內部控制才能達到 效果。 =>確立責任包括交易的授權及核准。 2、職能分工(Segregation of Duties) =>相關活動的責任應分派給不同的個人 例:在進貨及銷貨時...
Segregation of duties. Cash is generally received at cash registers or through the mail. The employee who receives cash should be different from the employee who records cash receipts, and a third employee should be responsible for making cash deposits at the bank. Having different employees perfor...
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. PRINCIPLES OF INTERNAL PRINCIPLES OF IN...
PRINCIPLESOFINTERNALCONTROL (1)Establishmentofresponsibility:將責任分派予特定個人(一人負責,責任釐清)。(2)Segregationofduties(divisionofwork）:1.精神:甲員工的工作可由乙員工評核:a.相關活動(relatedactivities)的責任分配給不同人b.管帳(會計責任accountability)與保管資產者的任要分離(如管錢不管帳,管帳不管錢)...
When the bank detects the error, it will return the check separately with a note of explanation to the depositor. PROBLEM SET B Problem 8-1B (20 minutes) 1. Violates both applying technological control and effective segregation of duties. It is safe to assume that Latisha Tally has ...
Segregation of duties ? different individuals handle cash, record cash receipts and hold the cash c. Documentation procedures ? remittance advices, cash register tapes, deposit slips used d. Physical, mechanical and electronic controls ? cash stored securely, cash banked frequently, cash registers ...