- 1、本文档共58页,可阅读全部内容。
- 2、有哪些信誉好的足球投注网站(book118)网站文档一经付费(服务费),不意味着购买了该文档的版权,仅供个人/单位学习、研究之用,不得用于商业用途,未经授权,严禁复制、发行、汇编、翻译或者网络传播等,侵权必究。
- 3、本站所有内容均由合作方或网友上传,本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺!文档内容仅供研究参考,付费前请自行鉴别。如您付费,意味着您自己接受本站规则且自行承担风险,本站不退款、不进行额外附加服务;查看《如何避免下载的几个坑》。如果您已付费下载过本站文档,您可以点击 这里二次下载。
- 4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等,请点击“版权申诉”(推荐),也可以打举报电话:400-050-0827(电话支持时间:9:00-18:30)。
查看更多
financial accounting Financial Assets参考
How Much Cash Should a Business Have? How Much Cash Should a Business Have? How Much Cash Should a Business Have? The Valuation of Financial Assets Cash Reporting Cash in the Balance Sheet Reporting Cash in the Balance Sheet Reporting Cash in the Balance Sheet The Statement of Cash Flows Cash Management Accurately account for cash. Prevent theft and fraud. Assure the availability of adequate amounts of cash. Avoid unnecessarily large amounts of idle cash. Using Excess Cash Balances Efficiently Internal Control Over Cash Segregate authorization, custody and recording of cash. Prepare a cash budget. Prepare a control listing of cash receipts. Require daily deposits. Make all payments by check. Verify every expenditure before payment. Promptly reconcile bank statements. Cash Over and Short Bank Statements Reconciling the Bank Statement Reconciling the Bank Statement Reconciling the Bank Statement Reconciling the Bank Statement Example Prepare a July 31 bank reconciliation statement and the resulting journal entries for the Simmons Company. The July 31 bank statement indicated a cash balance of $9,610, while the cash ledger account on that date shows a balance of $7,430. Additional information necessary for the reconciliation is shown on the next page. Outstanding checks totaled $2,417. A $500 check mailed to the bank for deposit had not reached the bank at the statement date. The bank returned a customer抯 NSF check for $225 received as payment of an account receivable. The bank statement showed $30 interest earned on the bank balance for the month of July. Check 781 for supplies cleared the bank for $268 but was erroneously recorded in our books as $240. A $486 deposit by Acme Company was erroneously credited to our account by the bank. Reconciling the Bank Statement Example Reconciling the Bank Statement Example Petty Cash Funds Short-Term Investments Mark-to-Market: A New Principle of Asset Valuation Uncollectible Accounts If a company makes credit sales to c
您可能关注的文档
- Econometric analysis Generalized Regression Model参考.ppt
- Econometric analysis Instrumental Variables参考.ppt
- Econometric Analysis of Panel Data PD10参考.ppt
- Econometric Analysis of Panel Data PD7参考.ppt
- Econometric Analysis of Panel Data PD9参考.ppt
- Econometric Analysis of Panel Data PD8参考.ppt
- Earnings and Discrimination参考.ppt
- Econometric analysis Discrete Choice Modeling参考.ppt
- Econometric analysis Regression and Projection参考.ppt
- DITA XML Std and its Adoption in Automotive参考.pptx
- 人教版高一上学期生物(必修一)《2.4蛋白质是生命活动的主要承担者》同步测试题及答案.docx
- 华东师大版七年级数学上册《第三章图形的初步认识》单元测试卷带答案.docx
- 九年级数学上册第一次月考测试卷附答案.docx
- 人教版八年级数学上册《第十三章轴对称》单元测试卷及答案.docx
- 人教版九年级物理全一册《第十五章电流和电路》章末测试卷含答案.docx
- 中考数学模拟测试卷(带答案).docx
- 中考物理总复习《压强》专项测试卷及答案.docx
- 人教版九年级物理全一册《第十七章欧姆定律》章末测试卷含答案.docx
- 鲁教版(五四制)七年级数学上册《第三章勾股定理》单元检测卷及答案.docx
- 苏科版八年级物理上册《第三章光的折射、透镜》单元检测卷及答案.docx
文档评论(0)