內(nèi)部控制和現(xiàn)金管理(ppt43)英文版1-資料下載頁(yè)
2025-02-27 00:25本頁(yè)面
【正文】 positor’s account. Example: interest ine on account balance MEMORANDA RECONCILING THE BANK ACCOUNT 銀行戶頭的調(diào)整 ? Reconciliation is necessary because the balance per bank銀行余額 and balance per books賬上余額 are seldom in agreement due to time lags and errors. ? A bank reconciliation should be prepared by an employee who has no other responsibilities pertaining to cash. ? Steps in preparing a bank reconciliation: 1 Determine deposits in transit 2 Determine outstanding checks 3 Note any errors discovered 4 Trace bank memoranda to the records ? Each reconciling item used in determining the adjusted cash balance per books should be recorded by the depositor RECONCILING THE BANK ACCOUNT The bank statement for the Laird Company shows a balance per bank of $15, on April 30, 2023. On this date the balance of cash per books is $11,. BANK RECONCILIATON Cash balance per bank statement Add: deposit in transit Less: outstanding checks 3000 Adjusted balance per bank statement Cash balance per books Add: collection of notes receivable ,interest ① 1035 error in recording check ② 36 Less: NSF check ③ bank service charge ④ 30 Adjusted balance per books General Journal ① Date Account titles DR CR April 30 Cash 1035 Miscellaneous expense 15 Notes receivable 1000 Interest revenue 50 To record collection Collection of Note Receivable This entry involves four accounts. Interest of $50 has not been accrued and the collection fee is charged to Miscellaneous Expense. General Journal ② Date Account titles DR CR April 30 Cash 36 Accounts payable 36 To correct error in recording check Book Error An examination of the cash disbursements journal shows that check No. 443 was a payment on account to Andrea Company, a supplier. The check, with a correct amount of $1,226, was recorded at $1,262. General Journal ③ Date Account titles DR CR April 30 Accounts receivable Cash To record NSF check NSF Check An NSF check bees an accounts receivable to the depositor. General Journal ④ Date Account titles DR CR April 30 Miscellaneous expense 30 Cash 30 To record charge for a printing checks Bank Service Charges Check printing charges (DM) and other bank service charges (SC) are debited to Miscellaneous Expense because they are usually nominal in amount. ? Cash reported on the Balance Sheet includes: 1 Cash on Hand 2 Cash in banks 3 Petty Cash ? Cash is listed first in the balance sheet under the title cash and cash equivalents現(xiàn)金等價(jià)物 because it is the most liquid asset. REPORTING CASH ? Cash equivalents are highly liquid investments with maturities of 3 months or less when purchased that can be converted into a specific amount of cash. ? Examples include money market funds貨幣市場(chǎng)基金會(huì) , bank certificates of deposit銀行存款單 , and . Treasury bills and notes國(guó)庫(kù)券 . CASH EQUIVALENTS
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