內(nèi)部控制和現(xiàn)金管理(ppt 43)英文版1-全文預(yù)覽
【正文】 and miscellaneous expenses, $5. ? The use of a bank minimizes the amount of currency that must be kept on hand and contributes significantly to good internal control over cash. ? A pany can safeguard its cash by using a bank as a depository and clearing house for checks received and checks written. ? New depositors are required to sign a signature card when opening a checking account. USE OF A BANK ? A check is a written order signed by the depositor directing the bank to pay a specified sum of money to a designated recipient. ? Three parties to a check are: 1 Maker (drawer) issues the check 2 Bank (payer) on which check is drawn 3 Payee to whom check is payable WRITING CHECKS 開支票 Drawer Bank Payee Check Check Cash Bank Statement BANK STATEMENTS銀行對(duì)賬單 A bank statement shows: 1 checks paid and other debits charged against the account 2 deposits and other credits made to the account 3 account balance after each day’s transactions BANK STATEMENTS 銀行對(duì)賬單 A C C O U N T W . A . L A IRD CO M P A N Y S t a t e m e n t D a t e / Cre d i tST A T EM EN T 7 7 W E S T CE N T RA L A V E N U E L i n e Cl o s i n g D a t eM ID L A N D , M ICH IG A N 4 8 6 5 4 A p ri l 3 0 , 1 9 9 6457923A CCOU N T N U M BE RBa l a n c e D e p o s i t s a n d Cre d i t s Ch e c k s a n d D e b i t s Ba l a n c eL a s t St a t e m e n t N o . T o t a l A m o u n t T o t a l A m o u n t T h i s St a t e m e n t1 3 , 2 5 6 . 9 0 20 3 4 , 8 0 5 . 1 0 26 3 2 , 1 5 4 . 5 5 1 5 , 9 0 7 . 4 5D EPO SI T S A N DC H EC K S A N D D EB I T S C R ED I T S D A I L Y B A L A N C ED a te N o . A m o u n t D a te A m o u n t D a te A m o u n t4 2 435 6 4 4 . 9 5 4 2 4 , 2 7 6 . 8 5 4 2 1 6 , 8 8 8 . 8 04 5 436 3 , 2 6 0 . 0 0 4 3 2 , 1 3 7 . 5 0 4 3 1 8 , 2 4 9 . 6 54 4 437 1 , 1 8 5 . 7 9 4 5 1 , 3 5 0 . 4 7 4 4 1 7 , 0 6 3 . 8 64 3 438 7 7 6 . 6 5 4 7 9 8 2 . 4 6 4 5 1 5 , 1 5 4 . 3 34 8 439 1 , 7 8 1 . 7 0 4 8 1 , 3 2 0 . 2 8 4 7 1 4 , 6 4 8 . 8 94 7 440 1 , 4 8 7 . 9 0 4 9 C M 1 , 0 3 6 . 0 0 4 8 1 1 , 7 6 7 . 4 74 8 441 2 , 4 2 0 . 0 0 4 1 1 2 , 7 2 0 . 0 0 4 9 1 2 , 8 0 2 . 4 74 1 1 442 1 , 5 8 5 . 6 0 4 1 2 7 5 7 . 4 1 4 1 1 1 3 , 9 3 6 . 8 74 1 2 443 1 , 2 2 6 . 0 0 4 1 3 1 , 2 1 8 . 5 6 4 1 2 1 3 , 4 6 8 . 2 8================= ============== =============4 2 9 N SF 4 2 5 . 6 0 4 2 7 1 , 5 4 5 . 5 7 4 2 7 1 3 , 0 0 5 . 4 54 2 9 459 1 , 0 8 0 . 3 0 4 2 9 2 , 9 2 9 . 4 5 4 2 9 1 4 , 4 2 9 . 0 04 3 0 DM 3 0 . 0 0 4 3 0 2 , 1 2 8 . 6 0 4 3 0 1 5 , 9 0 7 . 4 54 3 0 461 6 2 0 . 1 5S y m b o l s : CM C r e d i t M e m o EC E r r o r C o r r e c t i o n N S F N o t S u f f i c i e n t Fu n d s R e c o n c i l e Y o u rDM D e b i t M e m o I N T I n t e r e s t E a r n e d SC S e r v i c e C h a r g e A c c o u n t P r o m p t l y?Bank debit memoranda indicate charges against the depositor’s account. Example: ATM service charges ?Bank credit memoranda indicate amounts that will increase the deposi
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