期刊名称：Faculty of Computer Science and Information Technology
出版年度：2011
卷号：0
期号：0
语种：English
出版社：Faculty of Computer Science and Information Technology
摘要：Cash reserve at a company or an agency does not have identity of ownership and very liquid so it is easy to be distorted and misused. This requires the company or agency to anticipate the situation by taking control of the cash reserve. One of the controls is the use of bank (check), however the use of check for relatively small number disbursement is not a practical way. Therefore, a petty cash fund reserve is established. Employee Advisory Board is using such reserve in the format of fund system which is not fixed (fluctuation fund system). Implementation of petty cash fund reserve in the board has not been going well; as this can be identified from multiply functions between accounting and executive functions. The agency needs to implement internal control system of the cash reserve to ensure that there is no misuse of the cash.
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