Thursday, November 20, 2014

Banking Procedures

In class we reviewed how to complete closing entries in the general journal and general ledger.  Afterwards, we began to talk about how companies safeguard their cash (cash in bank account) with internal and external controls.  External controls usually refer to the use of banks and banking procedures.

Attached below are the class notes, class handout and homework template for 10-9

Notes - Banking Procedures

Handout - Check and Deposit Slip


HW - Template for 10-9 - complete closing entries only
          Read 11.2 - Reconciling the Bank Statement

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