Copyright © 2004 McGraw-Hill Australia Pty Ltd PPT Slides t/a Office Skills: A Practical Approach 3e by Horsfall & Cairns Slides prepared by June Breheny.

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Presentation transcript:

Copyright © 2004 McGraw-Hill Australia Pty Ltd PPT Slides t/a Office Skills: A Practical Approach 3e by Horsfall & Cairns Slides prepared by June Breheny 17–1 Chapter 17 Bank deposits

Copyright © 2004 McGraw-Hill Australia Pty Ltd PPT Slides t/a Office Skills: A Practical Approach 3e by Horsfall & Cairns Slides prepared by June Breheny 17–2 Policies and procedures  Preparation of documents  Correct amount banked  Receiving money  Acknowledging receipt of money  Internal controls

Copyright © 2004 McGraw-Hill Australia Pty Ltd PPT Slides t/a Office Skills: A Practical Approach 3e by Horsfall & Cairns Slides prepared by June Breheny 17–3 General security procedures  Separation of duties  Two employees  Cash banked intact  Supervisor check

Copyright © 2004 McGraw-Hill Australia Pty Ltd PPT Slides t/a Office Skills: A Practical Approach 3e by Horsfall & Cairns Slides prepared by June Breheny 17–4 OH&S procedures  Amounts secret  Different employees  Different route  Alternate vehicles  Disguise bank bag  Security guards  Security service

Copyright © 2004 McGraw-Hill Australia Pty Ltd PPT Slides t/a Office Skills: A Practical Approach 3e by Horsfall & Cairns Slides prepared by June Breheny 17–5 Validity of cheques  Must not be post-dated  Name of payee correct  Word and figures the same  Cheque must be signed

Copyright © 2004 McGraw-Hill Australia Pty Ltd PPT Slides t/a Office Skills: A Practical Approach 3e by Horsfall & Cairns Slides prepared by June Breheny 17–6 Sample cheque with errors Figure 17.2 Sample cheque with errors

Copyright © 2004 McGraw-Hill Australia Pty Ltd PPT Slides t/a Office Skills: A Practical Approach 3e by Horsfall & Cairns Slides prepared by June Breheny 17–7 Sample credit card voucher Figure 17.3 Sample credit card voucher

Copyright © 2004 McGraw-Hill Australia Pty Ltd PPT Slides t/a Office Skills: A Practical Approach 3e by Horsfall & Cairns Slides prepared by June Breheny 17–8 EFTPOS  Processed immediately  Pin number or signature  Approval  No cash handling

Copyright © 2004 McGraw-Hill Australia Pty Ltd PPT Slides t/a Office Skills: A Practical Approach 3e by Horsfall & Cairns Slides prepared by June Breheny 17–9 Merchant summary Figure 17.4 Merchant summary

Copyright © 2004 McGraw-Hill Australia Pty Ltd PPT Slides t/a Office Skills: A Practical Approach 3e by Horsfall & Cairns Slides prepared by June Breheny 17–10 Counting notes and coins  Bundles of ten  Folded and secured  Separate denominations  Eliminates counting errors

Copyright © 2004 McGraw-Hill Australia Pty Ltd PPT Slides t/a Office Skills: A Practical Approach 3e by Horsfall & Cairns Slides prepared by June Breheny 17–11 Summary for notes and coins

Copyright © 2004 McGraw-Hill Australia Pty Ltd PPT Slides t/a Office Skills: A Practical Approach 3e by Horsfall & Cairns Slides prepared by June Breheny 17–12 Bank deposit form Figure 17.6 Bank deposit form

Copyright © 2004 McGraw-Hill Australia Pty Ltd PPT Slides t/a Office Skills: A Practical Approach 3e by Horsfall & Cairns Slides prepared by June Breheny 17–13 Reconciliation

Copyright © 2004 McGraw-Hill Australia Pty Ltd PPT Slides t/a Office Skills: A Practical Approach 3e by Horsfall & Cairns Slides prepared by June Breheny 17–14 Deposits and withdrawals Figure 17.9 Cash at Bank account

Copyright © 2004 McGraw-Hill Australia Pty Ltd PPT Slides t/a Office Skills: A Practical Approach 3e by Horsfall & Cairns Slides prepared by June Breheny 17–15 Cash receipts book Figure Cash receipts book

Copyright © 2004 McGraw-Hill Australia Pty Ltd PPT Slides t/a Office Skills: A Practical Approach 3e by Horsfall & Cairns Slides prepared by June Breheny 17–16 Night safe  Daily banking  After hours banking  Avoid theft  Prepare as usual  Following day

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