Chapter 16.docx

《会计专业英语》PPT课件教案习题答案

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《会计专业英语》PPT课件,教案,习题,答案
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Chapter 16 Case:You have been asked by the board of trustees of a local church to review its accounting procedures. As part of this review, you have prepared the following comments relating to the collections made at weekly services and record keeping for members pledges and contributions:a. The churchs board of trustees had delegated responsibility for financial management and internal audit of the financial records to the finance committee. This group prepares the annual forecast and approves major disbursements, but is not involved in collections or record keeping. No internal or independent audit has been considered necessary in recent years because the same trusted employee has kept church records and served as financial secretary for 15 years.b. The offering at the weekly service is taken by a team of ushers. The head usher counts the offering, and the offering, along with a notation of the amount counted, is placed in the church safe. The next morning, the financial secretary opens the safe and recounts the offering. The financial secretary withholds about $100 to meet cash expenditures during the coming week and deposits the remainder of the offering intact. In order to facilitate the deposit, members who contribute by check are asked to draw their checks to cash.c. At their request, a few members are furnished with prenumbered, predated envelopes in which to insert their weekly contributions. The head usher removes the cash from the envelopes to be counted, combines it with the loose cash included in the offering and discards the envelopes No record is maintained of issuance or return of the envelopes, and the envelopes system is not encouraged.d. Each member is asked to prepare a contribution pledge card annually. The pledge is regarded as a moral commitment by the member to contribute a stated weekly amount. Upon request, based upon the amounts shown on the pledge cards, the financial secretary prepares a tax receipt for members to support the amount of their annual contributions.Required:Describe the weaknesses and recommend improvements in procedures for 0oferings given at weekly services.Key:WeaknessRecommended improvement1) Financial secretary exercises too much control over collections.2) Finance committee is not exercising its assigned responsibility for collections.3) The internal auditing function has been assigned to the finance committee, which also has responsibility for the administration of the cash function. Moreover, the finance committee has not performed the internal auditing function.4) The head usher has sole access to cash during the period of, the count. One person should not be left alone with the cash until the amount has been recorded or control established in some other way.5) The collection is vulnerable to theft or misappropriation while it is being counted and from the church safe prior to its deposit in the bank.6) The head ushers count lacks usefulness from a control standpoint because he or she surrenders custody of both the cash and the record of the count.7) Contributions are not deposited intact daily. There is no assurance that amounts withheld by the financial secretary for expenditure will be properly accounted for.8) No mention is made of bonding. 9) Written instructions for handing cash collections apparently have not been prepared.10) Checks are made out to cash.To the extent possible, the financial secretarys responsibilities should be confined to record keeping.Finance committee should assume a more active supervisory role.An internal auditor reporting to the audit committee should be appointed to perform periodic internal auditing procedures, or outside auditors should be engaged.The number of cash counters should be increased to at least two, and cash should remain under joint surveillance until counted and recorded so that any discrepancy will be brought to attention.The collection should be deposited in the banks night depository immediately after the count. Physical safeguards,such as locking and bolting the door during the period of the count,should be instituted. Vulnerability to robbery will also be reduced by increasing the number of cash counters.The financial secretary should receive a copy of the collection report for posting to the financial records. The head usher should maintain a copy of the report for use by the audit committee.Contributions should be deposited intact daily. If it is considered necessary for the financial secretary to make cash expenditures, he or she should be provided with a cash working fund. The fund should be replenished by check based upon a properly approved reimbursement request and satisfactory support.Key employees and members involved in receiving and disbursing cash should be
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