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  • 5 Internal Control, Cash & Receivables

    Learning Objectives

    1. Understand the role of internal controls and corporate governance

    2. Apply internal controls over cash receipts and cash payments

    3. Prepare and use a bank reconciliation

    4. Account for receivables and its potential impairment

    5. Evaluate a company's ability to collect receivables


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4 Presentation of Financial Statements
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