balance? 2.How do the income statement,statement of retained earnings,balance sheet,and cash flow statement tie to each other? Part V. Teaching methods Using QQ,Blackboard etc Part VI. 更理思政 深刻理解《习近平主持召开企业家座谈会并发表重要讲话》，帮助学 生认识到财务人员要做诚信守法的表率，带动全社会道德素质和文明程度 提升。 Chapter 4 Internal Control Cash Part I.Objectives and requirements 1.Describe fraud and its impact 2.Explain the objectives and components of internal control 3.Evaluate intemal controls over cash receipts and cash payments 4.Report cash on the balance sheet Part II. Contents I.Fraud and Its Impact Definition of fraud B Types of fraud Fraud and business ethics II.Objectives and Components of Intemal Control A. Objectives of internal contro B Sarbanes-Oxlev Act(SOX) c Components of internal control 1.Control environment 2.Risk assessment 3.Information system 4.Control procedures 5.Monitoring of controls D Internal control procedures E Information technology F Safeguard controls G. Internal controls for e-commerce 6
6 balance? 2．How do the income statement, statement of retained earnings, balance sheet, and cash flow statement tie to each other? Part V. Teaching methods Using QQ ,Blackboard etc. Part VI. 课程思政 深刻理解《习近平主持召开企业家座谈会并发表重要讲话》，帮助学 生认识到财务人员要做诚信守法的表率，带动全社会道德素质和文明程度 提升。 Chapter 4 Internal Control & Cash Part I. Objectives and requirements 1．Describe fraud and its impact 2．Explain the objectives and components of internal control 3．Evaluate internal controls over cash receipts and cash payments 4．Report cash on the balance sheet Part II. Contents I. Fraud and Its Impact A. Definition of fraud B. Types of fraud C. Fraud and business ethics II. Objectives and Components of Internal Control A. Objectives of internal control B. Sarbanes-Oxley Act (SOX) C. Components of internal control 1. Control environment 2. Risk assessment 3. Information system 4. Control procedures 5. Monitoring of controls D. Internal control procedures E. Information technology F. Safeguard controls G. Internal controls for E-commerce
H.Security measures I.The limitations of interal contro III.Evaluate Internal Controls over Cash Receipts and Cash Payments IV.Report Cash on the Balance Sheet Part III.Think and practice 1.Differentiate the two types of fraud by the parties that commit it and who is injured. 2.Wha the three elements of the taud tangle that are present a 3.What are the objectives of internal control? Part IV.Problems and applications 1.List some key controls over cash receipts. 2.List some key controls over cash payments. Part V. leaching methods Using QQ.Blackboard etc Part VI. 课程思政 深入学习贯彻习近平新时代中国特色杜会主义思想，一个重要方面就 是要研究习近平总书记关于诚信的重要论述，这有助于深刻领悟党的十八 大以来关于诚信文化建设的战略部署和总体取向，推进新时代国家的诚信 文化建设。因此，需要帮助学生认识到“人与人交往在于言而有信. Chapter 5 Short-Term Investments Receivables Part I.Objectives and requirements 1.Apply GAAP for proper revenue recognition 2.Account for and control accounts receivable 3.Evaluate collectability using the allowance for uncollectable accounts 4.Show how to speed up cash flow from receivables Part II.Contents Applying GAAP for Proper Revenue Recognition A Shipping terms Sales discounts Sales returns and allowances II.Accounting for and Controlling Accounts Receivable Types of receivables B Internal controls over cash collections on account
7 H. Security measures I. The limitations of internal control III. Evaluate Internal Controls over Cash Receipts and Cash Payments IV. Report Cash on the Balance Sheet Part III. Think and practice 1．Differentiate the two types of fraud by the parties that commit it and who is injured. 2．What are the three elements of the “fraud triangle” that are present in all frauds? 3．What are the objectives of internal control? Part IV. Problems and applications 1．List some key controls over cash receipts. 2．List some key controls over cash payments. Part V. Teaching methods Using QQ ,Blackboard etc. Part VI. 课程思政 深入学习贯彻习近平新时代中国特色社会主义思想，一个重要方面就 是要研究习近平总书记关于诚信的重要论述，这有助于深刻领悟党的十八 大以来关于诚信文化建设的战略部署和总体取向，推进新时代国家的诚信 文化建设。因此，需要帮助学生认识到“人与人交往在于言而有信。” Chapter 5 Short-Term Investments & Receivables Part I. Objectives and requirements 1．Apply GAAP for proper revenue recognition 2．Account for and control accounts receivable 3．Evaluate collectability using the allowance for uncollectable accounts 4．Show how to speed up cash flow from receivables Part II. Contents I. Applying GAAP for Proper Revenue Recognition A. Shipping terms B. Sales discounts C. Sales returns and allowances II. Accounting for and Controlling Accounts Receivable A. Types of receivables B. Internal controls over cash collections on account