AC499 Unit 5 Management Tools Assignment

AC499 Unit 5 Management Tools Assignment
The bank reconciliation is prepared by the cashier, who works under the supervision of the Treasurer.
All mail is opened by the mail clerk, who forwards all cash remittances to the cashier. The cashier prepares a listing of the cash receipts and forwards a copy of the list to the accounts receivable clerk for recording in the accounts.
At the end of the day, cash register clerks are required to use their own funds to make up any cash shortages in their registers.
At the end of each day, all cash receipts are placed in the bank’s night depository.
At the end of each day, an accounting clerk compares the duplicate copy of the daily cash deposit slip with the deposit receipt obtained from the bank.
The accounts payable clerk prepares a voucher for each disbursement. The voucher along with the supporting documentation is forwarded to the treasurer’s office for approval.
After necessary approvals have been obtained for the payment of a voucher, treasurer signs and mails the check. The treasurer then stamps the voucher and supporting documentation as paid and returns the voucher and supporting documentation to the accounts payable clerk for filing.
Along with petty cash expense receipts for postage, office supplies, etc., several post-dated employee checks are in the petty cash fund.

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