Controlling and Reporting Cash: Worthy & James Publishing

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	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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Worthy & James Publishing is a provider of basic accounting books covering fundamental accounting principles, business accounting, and business math. Topics in financial accounting and business accounting covered include the balance sheet, the income statement, financial ratios, and bank reconciliation.