Financial accounting 7e harmon chapter 07 internal control and cash
Financial Accounting Tools for Business Decision Making chapter 07 internal control and cash
... activities Cash Cash Controls Controls Cash Receipt Controls Illustration 7-4 7-26 LO Cash Cash Controls Controls Cash Receipt Controls Illustration 7-4 7-27 LO Cash Cash Controls Controls Cash Receipt ... principles of internal control activities Fraud Fraud and and Internal Internal Control Control Principles of Internal Control Activities Human Resource Controls 7-15 Bond employees who handle cash ... the Public Company Accounting Oversight Board (PCAOB) LO Define fraud and internal control Fraud Fraud and and Internal Internal Control Control Internal Control Methods and measures adopted...
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INTERNAL CONTROL AND CASH handout
... Control and Cash Internal Control and Cash Internal Internal Control Control The SarbanesOxley Act Principles Limitations Chapter 8-3 Cash Controls Cash Controls Use of a Bank Use of a Bank Control ... Mechanical, and Electronic Controls SO Explain the applications of internal control principles to cash disbursements Cash Controls Cash Controls Internal Control over Cash Disbursements Generally, internal ... shown on daily cash summary Chapter 8-14 SO Explain the applications of internal control principles to cash receipts Cash Controls Cash Controls Illustration 8-8 Internal Control over Cash Disbursements...
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Internal Control and Cash pptx
... operational efficiency, and ensure accurate and reliable accounting records Internal Control Operational Controls Financial Reporting Controls Objective Tell how to achieve good internal control Establishing ... Objective Define internal control Internal Control – – – – What is internal control? It is the organizational plan and all the related measures that an entity adopts ... Apply internal controls to cash receipts Cash Receipts Over the Counter The terminal should be positioned so that customers can see the amount the cashier enters into the cash register The cash...
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Chapter 2: Internal Control Deficiencies Establish written guidelines for the following loan_part3 pot
... that the Hawaii Tourism Authority: • 14 Execute formal contracts before contractors perform services; This is trial version www.adultpdf.com Chapter 2: Internal Control Deficiencies • • The Department’s ... 17 Chapter 2: Internal Control Deficiencies Based on the account’s minimal monthly disbursements and the frequency with which the fund is replenished, the $25,000 balance is excessive and the ... www.adultpdf.com 15 Chapter 2: Internal Control Deficiencies that in all of the instances previously noted, the originating division failed to inform the fiscal office that the contract/purchase order...
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Chapter 2: Internal Control Deficiencies Establish written guidelines for the following loan_part4 pptx
... made The State Legislature specifies the lapse dates and any other contingencies which may terminate the authorizations for other appropriations Budgets adopted by the State Legislature for the ... of the department’s financial activities and certain other agencies of the State, which are administratively attached to the department The following agencies are blended component units of the ... activities and major fund information of the State that are attributable to the transactions of the department The state comptroller maintains the central accounts for all state funds and publishes...
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Chapter 2: Internal Control Deficiencies Establish written guidelines for the following loan_part5 doc
... to reimburse harbors for any losses in revenues during the term of the lease caused by any action of the corporation or the developer and to provide replacement facilities for maritime activities ... with the developer and harbors Harbors continues to operate the harbor facilities at Piers 8, 9, and 10 The lease between the Aloha Tower Development Corporation and the developer requires the ... incurred by harbors The corporation, harbors, and the developer agreed that in lieu of reimbursing harbors for losses in revenues during the construction period, the developer would perform certain...
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Chapter 2: Internal Control Deficiencies Establish written guidelines for the following loan_part6 docx
... file, most of the checklists were either blank or incomplete Merely including the checklist in each of the loan files does not mitigate the problem The department must properly use the checklist ... between the Financial Support Branch and the department’s accounting section The department does not agree with our finding that the relationship with lead banks could be improved Furthermore, the ... disagree with the authority Contractor assurances are not equivalent to an executed contract and not provide the authority with the same protections Furthermore, the authority stated that the example...
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Chapter 2: Internal Control Deficiencies _part1 ppt
... Chapter 2: Internal Control Deficiencies No 10, Accounting and Financial Reporting for Risk Financing and Related ... extrapolated over the entire population 14 This is trial version www.adultpdf.com Chapter 2: Internal Control Deficiencies Exhibit 2.2 Workers’ Compensation Expense and Reserve as of, and for ... data and does not rely on claims specific This is trial version www.adultpdf.com 15 Chapter 2: Internal Control Deficiencies data While this approach may satisfy applicable accounting and auditing...
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Chapter 2: Internal Control Deficiencies _part2 pptx
... the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting ... and for the year ended June 30, 2006 Internal control over financial reporting In planning and performing our audit, we considered the department’s internal control over financial reporting in ... their assigned functions Our consideration of the internal control over financial reporting would not necessarily disclose all matters in the internal control that might be reportable conditions and,...
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Chapter 2: Internal Control Deficiencies _part3 pot
... Chapter 3: Financial Audit employment The governmental fund financial statements record expenditures ... by the State Legislature permitting a state department, within established fiscal and budgetary controls, to incur obligations and to make expenditures Appropriations are allotted quarterly The ... been recorded as operating transfers in the financial 34 This is trial version www.adultpdf.com Chapter 3: Financial Audit statements All interfund transfers are reflected in the governmental...
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Chapter 2: Internal Control Deficiencies _part4 potx
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Chapter 2: Internal Control Deficiencies _part5 ppt
... 1,475,495 16,124,858 2,678,501 344,901 19,148,260 Total Governmental Funds Exhibit 3.5 Chapter 3: Financial Audit 57 Chapter 3: Financial Audit Exhibit 3.6 Department of Human Resources Development ... 2,717,922 860,846 $ (1,857,076) $ $ $ $ Variance Positive (Negative) Exhibit 3.9 Chapter 3: Financial Audit 61 Chapter 3: Financial Audit This page intentionally left blank 62 This is trial version ... 501,776 316,891 677,480 6,000 1,502,147 3,646,951 3,646,951 Total Governmental Funds Exhibit 3.4 Chapter 3: Financial Audit This is trial version www.adultpdf.com $ (592,075) (491,918) Fund balances...
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Chapter 2: Internal Control Deficiencies _part6 potx
... Comprehensive Annual Financial Report (CAFR) However, the June 30, 2006 State of Hawaii, Report on Internal Controls over Financial Reporting and on Compliance and Other Matters, issued in conjunction...
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Test bank accounting management 11e chapter 07 FLEXIBLE BUDGETS, VARIANCES,
... QUIZ SOLUTIONS: 1.b 2.c 3.a 4.b 5.c 6.d 7.a 8.c 9.a 10.d Flexible Budgets, Variances, and Management Control: I 93 CHAPTER QUIZ [CMA Adapted] Flexible budgets a b c d accommodate changes in the inflation ... across companies Flexible Budgets, Variances, and Management Control: I 95 WRITING/DISCUSSION EXERCISES Distinguish a static budget from a flexible budget How is the preparation of a flexible budget ... be considered Top management must take the lead in emphasizing achievement of total organizational objectives rather than a piecemeal approach Flexible Budgets, Variances, and Management Control:...
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