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CHAPTER5CASHANDITSCONTROLIntroductionCashisoneoffinancialassets.Financialassetsincludecash,short-terminvestmentsandreceivables.Financialassetsareshowninthebalancesheetattheircurrentvalues.Currentvalueismeasureddifferentlyforeachtypeoffinancialasset.CurrentvalueThecurrentvalueofcashissimplyitsfaceamount.Thecurrentvalueofshort-terminvestments(marketablesecurities)iscurrentmarketvalue.(representsanexceptiontothecostprinciple)ThecurrentvalueofaccountsreceivableisNetrealizablevalue.Introduction

---adequatesupplyofcashto---makevarietypayments---avoidcashshortagesduringbusinessexpansions---otherwisethebusinesshasrisksofinsolventandbankruptcy.

---avoidskeepingexcessiveamountsonhandorinbanksbecausecashisanunproductiveassetunlessinvested.Whyshouldabusinesscontrolcash?Toensurethatsufficientcashisavailablewhenneededandthattoomuchcashisnotidle,managersmustplanandcontrolcarefullythecashneedsofthebusiness.Inaddition,becausecashisuniversallydesirable,agoodbusinessmustmaintaincarefulcontroloveritscashtoensurethatitisnotlostthroughfraudorembezzlement.DefinitionofCashCashconsistsofdemanddeposits,currency,coins,moneyorders,andchecksawaitingdeposit.Demanddepositsarebankcheckingaccounts.Savingaccountsarecalledtimedeposits.Timedepositsareusuallyconsideredcashalthoughtheyareinrealitytemporaryinvestments.DefinitionofCashThingsthataresometimesmistakenlyviewedascashbutthatarenotcashincludepostagestamps,postdatedchecks,checksreturnedbythebankforlackofsufficientfunds,andIOUsofemployeesandofficersforsmallamountsborrowedfromthecompany.CashEquivalentsCombinedwithcashaccountintheB/S.Cashequivalentsincludesomeveryliquidshort-terminvestmentsCashequivalentsareverysafe,haveverystablemarketvalue,andmaturewithin90daysofthedateofacquisition.CashcontrollingCashreceiptsCashpaymentsCashbalanceControllingCashReceipts1.Allreceiptsshouldbebankedpromptly.2.Receiptsfromcashsalesshouldbesupportedbysalestickets,cashregistertapes,andsoon.3.Accountabilityshouldbeestablishedeachtimewhencashistransferred.4.Personsreceivingcashshouldnotmakedisbursementsofcash,recordcashtransactions,orreconcilebankaccounts.ControllingCashDisbursements1.Alldisbursements,exceptpettycashpayments,shouldbemadebyprenumberedcheck.2.Vouchersandsupportingdocumentsshouldbesubmittedforreviewwhenchecksaresigned.3.Personswhosignchecksshouldnothaveaccesstocashreceipts,shouldnothavecustodyoffundsorrecordcashentries,andshouldnotreconcilebankaccounts.ControllingcashbalanceBankreconciliationBankaccountsPettycashPettyCash

Imprestfund

Forroutinesmalldisbursements.Amountscanvaryfrom$50orlesstomorethan$10,000.Alargeorganizationmayhaveseveralpettycashfundsinavarietyofofficesandproductionfacilities.PettyCash(cont.)Thebalanceofthepettycashaccount,whichispartofthetotalcashbalance,changesonlywhenthefundisestablished,

changedinamount,ordiscontinued.PettyCashFund:stepsEstablishment(entries)Makingsmallpayments(preparingpayoutvouchers)(noentries)Attheendoftheperiod,accountantsshouldmakeentriesforpaymentsandreplenishment.(includinganyCash

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