期中會(huì)計(jì)梳理chapter11.準(zhǔn)備并使用銀行對賬單

Chapter5InternationalControl,cash,andPrepareanduseabankreconciliation準(zhǔn)備并使用銀DepositTicket/Slip(存款單銀行提供定期存款單，客戶登記每筆存款的金額。作為交易的證明，客戶③Check(支票)要付現(xiàn)金，儲(chǔ)戶可開支票，支票上寫明要向指定的一方支付一定的金額。支票有當(dāng)事Themakerorthedrawerthepayeetowhomthecheckispaidthebankonwhichthecheckisdrawn④BankStatement(銀行⑤Electronicfundstransfer(EFT)是指電子轉(zhuǎn)賬，通過電子通信轉(zhuǎn)移現(xiàn)金。不用郵寄支票就能支付，相對便宜，所以很多人通過EFT支付他們的抵押、、水電費(fèi)和保險(xiǎn)。ⅡPreparingthebankreconciliation準(zhǔn)備銀①Banksideofthereconciliation銀行方調(diào)Depositsintransit(outstandingdeposits在途賬款).Youhaverecordedthesedeposits,butthebankhasnotAdddepositsintransitonthebankreconciliation.公司已經(jīng)記錄在賬簿上，然而銀行還未收Outstandingcheck(未兌現(xiàn)支票).Youhaverecordedthesechecks,butthebankhasnotyetpaidthem.Subtractoutstandingcheck.公司已經(jīng)記錄支票支出，但是收款方還沒有去銀行兌現(xiàn)，所以銀行并Bankerrors(銀行錯(cuò)誤).CorrectallbankerrorsontheBanksideofthereconciliation.在存款余額調(diào)②Booksideofreconciliation公司方調(diào)Bankcollections(銀行托收).BankcollectionsarecashreceiptsthatthebankhasrecordedforyouraccountButyouhaven’trecordedthecashreceiptyet.Manybusinesseshavetheircustomerspaydirectlytotheirbank.Thisiscalledalock-boxsystemandreducestheft.AnexampleisabankcollectinganaccountreceivableforyouAddbankcollectionsonthebankreconciliation.銀行托收是銀行為企業(yè)賬戶記Electronicfundstransfers(電子轉(zhuǎn)賬).Thebankmayreceiveorpaycashonyourbehalf.AnEFTmaybeacashreceiptoracashpayment.AddEFTreceiptsandsubtractEFTpayments.銀行可以代收.Servicecharge(服務(wù)費(fèi)).Thiscashpaymentisthebank’sfeeforprocessingyourtransactions.Subtractservicecharges.銀行處理交易所收取的費(fèi)用，在公司一方減去服務(wù)費(fèi)。Interestrevenueonyourcheckaccount(利息收入).Oncertaintypesofbankaccounts,youearninterestifyoukeepenoughcashinyouraccount.Thebankstatementlsyouofthiscashreceipt.Addinterestrevenue.在某些類型的銀行賬戶上，如果公司賬戶里有足夠的現(xiàn)金，就能獲得利息。在公司一方Non-sufficientfunds(NSF)checks(不足/空頭支票).Thesearecashreceiptsfromcustomersforwhichtherearenotsufficientfundsintheirbanktocovertheamount.即客戶的銀行賬戶里沒有足夠的Thecostofprintedcheck支票打印費(fèi)用ThisisusuallydeductedautomaticallybythebankandishandledlikeaservicechargeSubtractthiscost.通常由銀行自動(dòng)扣除的，并作為服務(wù)費(fèi)處理，公司方減去.Bookerrors(賬面錯(cuò)誤)CorrectallbookerrorsontheBooksideofthereconciliation.在銀行Accountingforuncollectiblemethodmethod）ⅠAllowancemethodAllowanceforuncollectiblereceivables壞賬準(zhǔn)備).Theallowanceshowstheamountofthereceivablesthebusinessexpectsnottocollect.壞賬準(zhǔn)備是指企業(yè)預(yù)計(jì)無法收回的應(yīng)收賬款的金額。①期初余額假設(shè)某公司年初壞賬準(zhǔn)備余額為900，如②writeoff(轉(zhuǎn)銷).指壞賬確實(shí)發(fā)生，這筆應(yīng)收賬款無法收當(dāng)年中壞賬真實(shí)發(fā)生時(shí),AllowanceforuncollectibleaccountsAccountsReceivables，假設(shè)該公司一年中writeoff了100的壞賬，分錄如下： Allowanceforuncollectible WroteoffuncollectibleAllowanceAllowanceforuncollectibleWriteoff:?Ending=UncollectiblereceivableAllowanceforuncollectibleRecordbaddebtexpenseforthe如先前數(shù)字假設(shè)900-AllowanceforuncollectibleⅡDirectwrite-offmethod直接轉(zhuǎn)銷Uncollectible-AccountExpenseAccountsAccountingforNotes①KeyCreditor.貸Debtor.借MaturitydatePrincipal本Maturityvalue到期本金+利息Term條②利息收益計(jì)算及分注意：一般題中利率為年利率，有些題目需注意每月的利息收③FinancingExpense財(cái)務(wù)費(fèi)Evaluateacompany’sabilitytocollect①Receivablesturnover(應(yīng)收賬款周轉(zhuǎn)率)應(yīng)收賬款周轉(zhuǎn)率是平均應(yīng)收賬款在一年內(nèi)轉(zhuǎn)換為現(xiàn)金的Receivablesturnoverratio=sales/Averagereceivables②Receivablecollectionperiod(應(yīng)收賬款周轉(zhuǎn)天數(shù))表示公司收回平均應(yīng)收款需要多長時(shí)間③周轉(zhuǎn)天數(shù)越短、周轉(zhuǎn)率越高，公司應(yīng)收賬款運(yùn)轉(zhuǎn)狀況越好AccountingAuditAperiodicexaminationofacompany’s?nancialstatementsandtheaccountingsystems,controls,andrecordsthatproducethem.Auditsmaybeeitherexternalorinternal.Externalauditsareusuallyperformedbycerti?edpublicaccountants(CPAs).BankcollectionsCollectionofmoneybythebankonbehalfofaBankreconciliationAexplainingthereasonsforthedifferencebetweenadepositor’srecordsandthebank’srecordsaboutthedepositor’scash.Bankstatementshowingthebeginningandendingbalancesofaparticularbankaccountlistingthemonth’stransactionsthataffectedtheaccount.BudgetAtativeexpressionofaplanthathelpsmanagerscoordinatetheentity’sCashequivalentInvestmentssuchastimedeposits,certi?catesofdeposit,orhigh-gradeernmentsecuritiesthatareconsideredsosimilartocashthattheyarecombinedwithcashfor?nancialdisclosurepurposesonthebalancesheetandcash?owstatement.Chequeinstructingabanktopaythedesignated orbusinessthespeci?edamountofComputerAmaliciousprogramthatentersacompany’scomputersystembye-mailorothermeansanddestroysprogramanddata?les.ControllerThechiefaccountingof?cerofaCreditorThepartytowhommoneyisowed;alsocalledtheCurrentratioCurrentassetsdividedbycurrentliabilities.Measuresacompany’sabilitytopaycurrentliabilitieswithcurrentassets.DebtorThepartythatborrowedandowesmoneyonthenote;alsocalledthemakerofthenoteortheDepositsin AdepositrecordedbythecompanybutnotyetbyitsDoubtful-accountexpenseAnothernameforuncollectible-accountElectronicfundtransfer(EFT)Systemthattransferscashbyelectroniccommunicationratherthanby ExceptionreportingIdentifyingdatathatisnotwithin“normallimits”sothatmanagerscanfollowupandtakecorrectiveaction.Exceptionreportingisusedinoperatingandcashbudgetstokeepcompanypro?tsandcash?owinlinewithmanagement’splans.FraudAnintentionalmisrepresentationoffacts,madeforthepurposeofpersuadinganotherpartytoactinawaythatcausesinjuryordamagetothatparty.FraudtriangleThethreeelementsthatarepresentinalmostallcasesoffraud.Theseelementsarepressure,opportunity,andrationalizationonthepartoftheperpetrator.Fraudulent?nancialreportingFraudperpetratedbymanagementbypreparingmisleading?nancialImprestsystemAwaytoaccountforpettycashbymaintainingaconstantbalanceinthepettycashaccount,supportedbythefund(cashpluspaymenttickets)totalingthesameamount.InterestTheborrower’scostofrentingmoneyfromalender.Interestisrevenueforthelenderandexpensefortheborrower.InternalcontrolOrganizationalplanandrelatedmeasuresadoptedbyanentitytosafeguardassets,encourageadherencetocompanypolicies,promoteoperationalef?ciency,andensureaccurateandreliableaccountingrecords.LapAfraudulentschemetostealcashthroughmisappropriatingcertaincustomerpaymentsandpostingpaymentsfromothercustomerstotheaffectedaccountstocoveritup.Lapiscausedbyweakinternalcontrols(i.e.,notsegregatingthedutiesofcashhandlingandaccountsreceivablebookkee,allowingthebookkeeperimproperaccesstocash,andnotappropriaymonitoringtheactivitiesofthosewhohandlecash).Lock-boxsystemAsystemofhandlingcashreceiptsbymailwherebycustomersremitpaymentdirectlytothebank,ratherthanthroughtheentity’smailsystem.MaturitydateThedateonwhichthedebtormustpaytheMaturityvalueThesumofprincipalandinterestontheMisappropriationofassetsFraudcommittedbyemployeesbystealingassetsfromtheNon-suf?cientfunds(NSF)chequeA“hot”cheque,oneforwhichthepayer’sbankaccountinsuf?cientmoneytopaythecheque.NSFchequesarecashreceiptsthatturnouttobeworthless.OperatingbudgetAbudgetoffuturenet e.Theoperatingbudgetprojectsacompany’sfuturerevenueandexpenses.Itisusuallypreparedbylineitemofthecompany’s estatement.OutstandingchequesAchequeissuedbythecompanyandrecordedonitsbooksbutnotyetpaidbyitsbank.PettycashFundcontainingasmallamountofcashthatisusedtopayminorPhishingCreatingboguswebsitesforthepurposeofstealingunauthorizeddata,suchasnames,addresses,socialsecuritynumbers,bankaccount,andcreditcardnumbers.PrincipalTheamountborrowedbyadebtorandlentbyaReceivablecollectionperiodtheaveragenumberofdaystocollectreceivablesfromcustomers,calculatedbydividing365byreceivableturnover.Alsocalleddays’salesinreceivablesordayssalesReceivableturnoverthenumberoftimesreceivablesarecollectedduringtheyear,approximatedbytakingtotalsalesdividedbyaveragereceivables.Usedincalculatingreceivablecollectionperiod.ReceivablesMonetaryclaimsagainstabusinessoranindividual,acquiredmainlybysellinggoodsorservicesandbylendingmoney.RemittanceadviceAnop