财务会计第十章新

1、Internal Control and CashGlossary银行手续费；银行对账单或银行结单；现金；支票；在途款项；电子转账；Bank service chargeBank statementCashCheckDeposits in transitElectronic funds transfer (EFT)GlossaryInternal auditors内部稽核员Internal control内部控制NSF 国家科学基金会checkOutstanding Checks未兑现支票Segregation of duties职责分离Voucher凭单Voucher systemSTUDY

2、 OBJECTIVES 1) principles of internal control 2) applications of internal control principles to cash receipts 3) applications of internal control principles to cash disbursements支付款 4) Prepare a bank reconciliation 和解10-1 principles of internal control internal control : the plan of organization and

3、 all the related methods and measures adopted within a business safeguard its assets enhance the accuracy and reliability of its accounting records 10-1 Principles of Internal ControlEstablishment of responsibilitySegregation of dutiesDocumentation procedures建立责任制，当一个人负责一项具体工作的时候具有最佳的控制力，An essentia

4、l characteristic of internal control is the establishment of responsibility to specific employees. Control is most effective when only one person is responsible for a given task. 职责分离，The work of one employee should, without a duplication of effort, provide a reliable basis for evaluating the work o

5、f another employee. 一项员工所做的工作，不需要重复努力，就可以被另一个员工可靠的证明，例如，处理现金的会计责任必须由两个或者两个以上的会计人员承担。现金存放保管的也是这样，企业收到任何现金和支票都应该由开邮者登记，再传递给另一个会计人员，收到现金和支票的人将填写银行存单，开邮的员工应当将当日收到的现金和支票编表，送交会计主管。程序文件化，所有的交易和记录都要有凭证可查10-1 Principles of Internal ControlPhysical, mechanical, and electronic controlsIndependent internal veri

6、fication证实，核查Other controls机械，人力和电子的控制，在可能的情况下，饭店应该尽量运用机械装置有助于保护现金的安全，现金收款机，计时钟和支票保护器都属于此类装置，例如，现金收款机内的双联纸带记录所有的业务交易，只有有权使用的收银员才能操作此机，每班结束后，使用现金收款机得收银员必须清点现金，并交至 出纳办公室，在哪里现金收入被记入存款表，而财务部得另一位员工将从机器中调出纸袋，审核收银员登记的现金总额和纸带上的现金销售记录。常用的装置包括： 电子防盗报警，保险柜，银行金库，独立的内部审计，内部审计人员，Limitations of Internal Control 1）

7、concept of reasonable assurance 2） human element 3）Collusion 勾结，串通concept of reasonable assurance ：costs of establishing control procedures should not exceed their expected benefitshuman element ：A good system can become ineffective through employee fatigue, carelessness, or indifference. Collusion，

8、勾结，串谋，例如现金处理职责的分离虽不能杜绝欺诈和舞弊行为，但使得欺诈和舞弊行为更加难以进行，因为职责分离制度使得欺诈和舞弊必须合谋才能得逞。10-2 Internal Control Over Cash Receipts硬币，纸币，支票，汇票，手头的钱，银行活期定期存款cashcoinsPaper moneychecksMoney ordersMoney on handMoney on deposit10-2 Internal Control to Cash Receipts建立责任制，只有经过授权的收银员才能接收现金，责任分离，收到现金，记录现金和保有现金都要分开不同的人去做Establi

9、shment of ResponsibilityOnly designated personnel are authorized to handle cash receipts (cashiers)Segregation of DutiesDifferent individuals receive cash, record cash receipts, and hold the cash10-2 Internal Control to Cash ReceiptsDocumentation ProceduresUse remittance advice (mail receipts), cash

10、 register tapes, and deposit slips文件程序，所有的现金收入都要有证据，比如汇款收入要有汇款单，营业点的现金销售要有现金收款机的纸带，银行存款要有银行存单联，10-2 Internal Control to Cash ReceiptsPhysical, Mechanical, and Electronic ControlsStore cash in safes and bank vaults; limit access to storage areas; use cash registers运用机械装置，储存现金要在保险柜或者银行金库里，仓库区域不能随便进入，使

11、用现金收银员10-2 Internal Control to Cash Receipts独立的内部审计，专门人员每日清点收到的现金，会计主管比较每日存入银行的款项Independent Internal VerificationSupervisors count cash receipts daily; treasurer compares total receipts to bank deposits daily10-2 Internal Control to Cash Receipts其他控制，包括应该为处理现金的主要人员向保险公司投保，允许员工度假，每天将收到的现金存入银行，尽量不在企业

12、中过夜。Other ControlsBond personnel who handle cash; require employees to take vacations; deposit all cash in bank daily10-3 Internal Control to Cash Disbursements立责任制，只有授权的人员才能签署支票，例如会计主管Establishment of ResponsibilityOnly designated personnel authorized to sign checks (treasurer)10-3 Internal Control

13、 to Cash Disbursements责任分离，不同的人员进行不同的分工，支票签署和付钱的人员不能接触账目的记录Segregation of DutiesDifferent individuals approve and make payments; check signers do not record disbursements10-3 Internal Control to Cash Disbursements文件程序，使用事前编号的支票和账户，并按照顺序，每笔支票必须与发票对应Documentation ProceduresUse prenumbered checks and a

14、ccount for them in sequence; each check must have approved invoice10-3 Internal Control to Cash Disbursements人力器械和电子装置，支票打印金额用机器并且使用防水墨水，银行空白支票应妥善保管，只允许有限的人接触Physical, Mechanical, and Electronic ControlsStore blank checks in safes, with limited access; print check amounts by machine in indelible ink

15、10-3 Internal Control to Cash Disbursements内部审计，对比开出的支票与发票金额是否相等，每月进行银行对账Independent Internal VerificationCompare checks to invoices; reconcile bank statement monthly10-3 Internal Control to Cash DisbursementsOther ControlsStamp invoices PAID其他一些控制，以支票支付所有费用，所有的付款必须在适当的授权批准手续完成之后以支票支付，超过一定金额的支票必须有两人

16、签名，只有那些经常性发生的小额业务支付，如购买邮票或者小额运费可以例外，这些小额运费可以用零用现金支付。10-4 Bank Reconciliation银行对账Bank Reconciliation(Date)Cash balance per bank statement$XXXAdd:Deposits recorded by business but not by bank (e.g., deposits in transit)XXLess:Charges recorded by business but not by bank (e.g., outstanding checks)XXAdj

17、usted cash balance per bank$XXXCash balance per books$XXXAdd:Deposits recorded by bank but not by business (e.g., note collection, interestXXLess:Charges recorded by bank but not by business (e.g., service charges, NSF checks)XXAdjusted cash balance per books$XXXBalances Should AgreeDifferences Caused By1. Time lags2. ErrorsPrepare Adjusting Entries to Correct Books未兑现的支票，意思是企业在账上已经计入这笔钱支付了，但银行还没有给出去，因此在企业账户里显示了，但没有在银行账户里显示，要减去空头支票的意思是在企业里显示这笔钱进来了，但银行因对方账户余额不足还未能收到这笔钱。银行对账是一项月度操作程序，其目的是加强对现金的控制，银行对账能够解释银行现金余额与公司账簿中现金余额之间的差异，公司一收到银