Chapter 8 — Fraud, Internal Controls, and Cash

Chapter 8 Outline

8.0 Why It Matters

8.1 Analyze Fraud in the Accounting Workplace

8.2 Define and Explain Internal Controls and Their Purpose within an Organization

8.3 Describe Internal Controls within an Organization

8.4 Define the Purpose and Use of a Petty Cash Fund, and Prepare Petty Cash Journal Entries

8.5 Discuss Management Responsibilities for Maintaining Internal Controls within an Organization

8.6 Define the Purpose of a Bank Reconciliation, and Prepare a Bank Reconciliation and Its Associated Journal Entries

8.7 Describe Fraud in Financial Statements and Sarbanes-Oxley Act Requirements

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