'Cash receipts' diaporamas de présentation

Accounting Basics, Part 1 It’s 10 o’clock, do you know where your money is? Accrual, Double-Entry Accounting, Debits & Credits, Chart of Accounts, The Journal and, Ledger, etc. Part 1 What’s Here… Introduction Business Types Business Organization Professional Advice

Chapter 12 The Statement of Cash Flows Financial Accounting, Alternate 4e by Porter and Norton Dell Computer Corp. IBM Hewlitt-Packard Co. Gateway, Inc. Increase (Decrease) Net Income in Cash (Loss) $ 591 $2,122 (948) 3,579

Chapter 12 The Statement of Cash Flows Financial Accounting 4e by Porter and Norton Purpose of the Statement of Cash Flows Explains changes in cash over a period of time Summarizes cash inflows and outflows from: Operating Activities Investing Activities Financing Activities outflows

Financial Statement Fraud. Hanna C Quffa. Pop Quiz. Name at least three of the five principle financial statement fraud schemes. Financial Statement Fraud Defined.

Monogastric Production Swine Section. Inventory of Hogs and Pigs June 1, 2004. Inventory of Hogs and Pigs June 1, 2004. Top Ten Hog States . 1 st Iowa (15,900,000 hd) 2 nd North Carolina (10,100,000) 3 rd Minnesota (6,500,000) 4 th Illinois (3,950,000) 5 th Indiana (3,100,000)

A griculture & B usiness M anagement. Economic & Financial Considerations Due to Drought Jeffrey E. Tranel Agricultural & Business Management Economist jtranel@colostate.edu. A Few Basic Questions?. 1. Where were you on January 1, 2002?. A Few Basic Questions?.

Chapter 6. Internal Control and Cash. Electronic Presentation by Douglas Cloud Pepperdine University. Learning Goals. 1. Describe and illustrate the objectives and elements of internal control. 2. Describe and illustrate methods of preventing and detecting employee fraud.

Performance Measurement and Financial Reporting. Prof. Riccardo Tiscini. A.Y. 2014-2015. IAS 7: Statement of Cash Flows. Financial Statements. FINANCIAL STATEMENTS. comprise. BALANCE SHEET. CF STATEMENT. INCOME STATEMENT. Financial position at a specific momen t of time.

Accounting Information Systems 8e Ulric J. Gelinas and Richard Dull. Chapter 11 The Billing/Accounts Receivable/Cash Receipts (B/AR/CR) Process. © 2010 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated,

School-Connected Organization Summary. Prepared by: Hemet Unified School District Fiscal Services. Purpose and Relationships. Provide Support to Students & District Ability to Raise Funds to Donate to School Ability to Purchase Items and Donate to School

Accounting Standard (AS) - 3. Cash Flow Statements - Pratap Karmokar (ACA). Index. Introduction Applicability Definitions Cash and Cash equivalents Features of Cash Flow Statement Operating Activities Investing Activities Financing Activities Interest Dividend

Financial Statement Fraud. Hanna C Quffa. Pop Quiz. Name at least three of the five principle financial statement fraud schemes. Financial Statement Fraud Defined.

Banking Procedures and Control of Cash. Chapter 6. Internal Control of Cash. Internal Control Procedures separation and rotation of duties cash receipts deposited daily setting up a petty cash fund all other payments made by check authorization required for activities

Financial Statement Frauds Presentation at UNC - Charlotte Fraud Examination Class March 2, 2010 Cory Rogers, CPA Tina Whitmire, CPA, CFE, CFF. Forensic, investigative and litigation. Information technology. Valuation. Governance risk and compliance. Advisory Services. Business strategy.

Monogastric Production Swine Section. Inventory of Hogs and Pigs June 1, 2004. Inventory of Hogs and Pigs June 1, 2004. Top Ten Hog States . 1 st Iowa (15,900,000 hd) 2 nd North Carolina (10,100,000) 3 rd Minnesota (6,500,000) 4 th Illinois (3,950,000) 5 th Indiana (3,100,000)

FARM BUSINESS MANAGEMENT. TRI – CO. YOUNG FARMER ORGANIZATION. INTRODUCTION. UPON COMPLETION OF THIS COURSE, PARTICIPANTS WILL BE ABLE TO: DISCUSS BUSINESS & FAMILY GOALS UTILIZE A FINANCIAL MANAGEMENT SYSTEM DISCUSS GOVERNMENT PROGRAMS UTILIZE RISK MANAGEMENT STRATEGIES. GOAL SETTING

Accounting for Transactions. Accounts receivable Beginning Cash receipts (TOT) balance (py) Sales returns Sales on and allowances account (TOT) Bad debt Ending charge-off

Chapter 4. The Revenue Cycle. Objectives for Chapter 4. Tasks performed in the revenue cycle, regardless of the technology used The functional departments involved in revenue cycle activities and the flow of revenue transactions through the organization

Audit of the Sales and Collection Cycle. Chapter 13. Learning Objective 1. Identify the accounts and the classes of transactions in the sales and collection cycle. Accounts in the Sales and Collection Cycle. Sales Cash sales Sales on account. Cash in Bank. Cash Discounts

State Policies. Accountability. Cash Management Procedures. Written cash management procedures available at each site Meals recorded when they are served Money recorded when it is received Cashier counts their receipts Receipts verified by another person Receipts deposited daily.