PPT-Cash and

Internal Controls Chapter 4 Learning Objectives Discuss the impact of accounting scandals and the passage of the SarbanesOxley Act Identify the components responsibilities and limitations of internal control. Investing activities concern with buying and selling property plants and equipment PPE acquiring and disposing of securities of other entities Financing activities include issuance and reacquisition of a firms debt and capital stock and dividend pay Corporate Finance: MBAC 6060. Professor Jaime Zender. SCF Basics. SCF is a summary of a company’s transactions for a given period that effect the cash account.. This statement provides information about the firm’s ability to generate cash and the effectiveness of its cash management. Where is cash coming from and going?. Q. If all cash, where did the funds come from? N = 367. 1. The Case of . Pantawid. . Pamilyang. Pilipino. . Conditional Cash Transfer Program . in the Philippines. by Anatoly Gusto & Emily . Roque. MICRA Philippines. IMTFI 4. th. Annual Conference. University of California, Irvine. Author: Stu James . © 2015-17 Stu James and Management by the Numbers, Inc.. The cash flow statement is the third essential financial statement for a company and is a required filing for all public companies.. (chapter 3). Sources of Information. Annual reports. Wall Street Journal. Internet. www.yahoo.com. www.smartmoney.com. Mergent online. SEC. EDGAR. 10K & 10Q reports. The Annual Report. Balance sheet – provides a snapshot of a firm’s financial position at one point in time.. Currency, coin, and cash equivalents:. Checks. . Traveler’s checks. . Cashier’s checks. . Credit card records. . EFTs: ACH and wire transfers. . Items of cash value: ticket, gift cards/certificates. WASBO Accounting Conference. March, 2016. Handling Cash. Cash may be the most vulnerable asset in your LEA. How do you safeguard your cash?. Timely reconciliation of your bank account provides a control mechanism to help protect your cash. Primary tool in short-term financial planning. Helps determine when the firm should experience cash surpluses and when it will need to borrow to cover working-capital costs. Allows a company to plan ahead and begin the search for financing before the money is actually needed. Cash Handling Cash Handling Policies and Procedures Cash Currency , coin, checks, money orders, travelers checks, credit cards, or debit cards. Cash Collection Centers Notify Controller if your department begins handling cash. Departments should not accept payments by currency without prior approval of the Controller’s Office.  . THE ANSWER?. NEW DATA FROM SOUTH AFRICA. L Cluver, L . Sherr. , M . Orkin. . and the . Mzantsi. . Wakho. , Young . Carers. and . Sinovuyo. Teen teams.. POLICY AND RESEARCH WORKING TOGETHER. EVIDENCE: VALIDITY AND UTILITY. The Benefits of Reading Books Who is required to take this course?. Employees who have been identified as cash handlers. Any department /unit / office that has been identified as an official cash collection area. 2. What happens next?. The Case of . Pantawid. . Pamilyang. Pilipino. . Conditional Cash Transfer Program . in the Philippines. by Anatoly Gusto & Emily . Roque. MICRA Philippines. IMTFI 4. th. Annual Conference. University of California, Irvine.