CFO의 업무와 Accounting Department의 업무 차이
- 미국회계사 공부/Control&Risk, COSO (AUD, BEC)
- 2020. 1. 7. 16:10
CFO가 하는 일
Signing
Cash disbursement
Asset Custody function
Canceling the supporting documentation
-여기서 Documntation은 consists of the followings.
- a payment voucher,
- requisition,
- purchase order,
- reeiving report,
- vendor invoice
Control Mailing of the sighned checks and remittane advices
Accounting Department
Bank reconciliation
Recording function
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