TAILIEUCHUNG - Lecture Survey of accounting - Chapter 4: Internal controls, accounting for cash, and ethics

The learning objectives in this chapter are: Identify the key elements of a strong system of internal control, prepare a bank reconciliation, discuss the role of ethics in the accounting profession, discuss the auditor’s role in financial reporting. | McGraw-Hill/Irwin Copyright © 2012 by The McGraw-Hill Companies, Inc. All rights reserved. Chapter 4: Internal Controls, Accounting for Cash, and Ethics Learning Objectives Identify the key elements of a strong system of internal control. Prepare a bank reconciliation. Discuss the role of ethics in the accounting profession. Discuss the auditor’s role in financial reporting. The learning objectives in this chapter are: Identify the key elements of a strong system of internal control. Prepare a bank reconciliation. Discuss the role of ethics in the accounting profession. Discuss the auditor’s role in financial reporting. An Integrated Framework Control Environment – integrity and ethical values of a company Risk Assessment – management identification of potential risks Control Activities – internal controls Information and Communication – internal and external reporting process Monitoring – over time assessment and correction of internal controls The Enron and WorldCom .

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• Survey of accounting
• Lecture Survey of accounting
• Accounting for cash
• Accounting cycle
• Internal controls
• Accounting profession
• Financial resources
• Accounting provides information
• Accounting for receivables
• Inventory cost flow
• Accounting for liabilities
• Bonds issued
• Managerial accounting
• Product costing
• Financial statements
• Ledger accounts
• Merchandising businesses
• Transportation costs
• Long term operational assets
• Depreciation method