Chapter F6 Power notes Accounting Systems, Internal Controls, and Cash Learning Objectives 1. Basic Accounting Systems 2. Internal Control C6 3. Controls over Cash 4. Internal Control of Cash Receipts 5. Internal Control of Cash Payments 6. Bank Accounts: A Cash Control 7. Bank Reconciliation 8. Petty Cash 9. Balance Sheet Cash Presentation 10. Financial Analysis and Interpretation c6-1
C6 - 1 Learning Objectives Power Notes 1. Basic Accounting Systems 2. Internal Control 3. Controls Over Cash 4. Internal Control of Cash Receipts 5. Internal Control of Cash Payments 6. Bank Accounts: A Cash Control 7. Bank Reconciliation 8. Petty Cash 9. Balance Sheet Cash Presentation 10. Financial Analysis and Interpretation Chapter F6 Accounting Systems, Internal Controls, and Cash C6
Chapter F6 Power notes Accounting Systems, Internal controls, and cash Slide if Power Note Topics 3. Internal Control framework 9 Cash Receipts and Controls 17. Cash Payments and Controls 23. Bank Reconciliation 27. Petty Cash Accounting 28. Ratio of Cash to Current liabilities Note: To select a topic, type the slide and press Enter c6-2
C6 - 2 • Internal Control Framework • Cash Receipts and Controls • Cash Payments and Controls • Bank Reconciliation • Petty Cash Accounting • Ratio of Cash to Current Liabilities Slide # Power Note Topics 3 9 17 23 27 28 Note: To select a topic, type the slide # and press Enter. Chapter F6 Power Notes Accounting Systems, Internal Controls, and Cash
Internal control framework 1. Control Environment Control environment c6-3
C6 - 3 1. Control Environment Control Environment Internal Control Framework
Internal control framework 1. Control Environment 2. Risk Assessment Risk Assessment Control environment c6-4
C6 - 4 1. Control Environment 2. Risk Assessment Risk Assessment Control Environment Internal Control Framework
Internal control framework 1. Control Environment 2 Risk Assessment 3. Control Procedures Control Procedures Risk Assessment Control environment c6-5
C6 - 5 1. Control Environment 2. Risk Assessment 3. Control Procedures Control Procedures Risk Assessment Control Environment Internal Control Framework