First Semester AY 2024-2025

This course covers the following topics:

1. Accounting for cash and cash equivalents

   a.	Determining the correct balance of cash to be presented in the financial statements
   b.	Cash items considered as cash equivalents

   c.	Accounting for petty cash fund
   d.	Determining shortage in the petty cash fund
   e.	How to prepare bank reconciliation statement
   f.	Internal control for cash