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Lecture Financial accounting (3/e): Chapter 4 - Spiceland, Thomas, Herrmann

Chapter 4 - Cash and internal controls. After studying this chapter, you should be able to: Discuss the impact of accounting scandals and the passage of the Sarbanes-Oxley Act; identify the components, responsibilities, and limitations of internal control; define cash and cash equivalents; understand controls over cash receipts and cash disbursements; reconcile a bank statement.

Từ khóa: Financial accounting, Lecture Financial accounting, The accounting cycle, Financial statement, Internal controls, Incorrect financial statements

35 p tailieu_bvu 30/06/2018 179 1

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