Cash: is it under control?

The National Public AccountantVol. 38 Nbr. 11, November 1993

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Summary


Cash management

Proper cash management is essential in business since it enables firms to operate effectively and meet obligations as they come due. However, firms must implement internal control measures in order to achieve proper cash management. Basic internal control measures include separating duties relating to cash, closely monitoring receipts, bonding employees, making payments by check and reconciling bank statements.

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Extract


Cash: is it under control?

Each business man and woman knows the importance of cash to the smooth running of a firm. One major reason for small business failure is insufficient liquidity, often described as "just not enough cash." Accountants and clients alike must have enough cash available for current operations and to ...

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