Table of Contents
Reporting Cash on Financial Statements 2
Internal Control for Cash 3
Using a Checking Account 4
Bank Reconciliation Overview 9
Bank Reconciliation Procedure and Example 14
What to Do When Your Bank Reconciliation Does Not Reconcile 23
Bank Reconciliation: Another Example 28
The Petty Cash Fund 37
The Change Fund 41
The Voucher System 43
Cash Receipts Controls 48
Internet and E-Commerce Requirements 51
Summary of Internal Control Principles 52
Internal Control for Computerized Accounting Systems 54
Quick Review 56
Vocabulary 56
Practice Questions and Problems 58
Solutions to Questions and Problems 76
Bank Reconciliation Template 98

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