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pdfIFRS 4th Edition
Weygandt ●Kimmel ●Kieso
Chapter 7
Fraud, Internal Control, and Cash
49Copyright 2019 John Wiley & Son, Inc.
Written order signed by depositor directing bank to pay a
specified sum of money to a designated recipient.
Writing Checks
Maker
Payee
Payer
ILLUSTRATION 8.9
Check with remittance advice
Electronic Funds Transfer (EFT) System
Disbursement systems that use wire, telephone, or
computers to transfer cash from one location to
another
Use is quite common
Normally result in better internal control since no
cash or checks are handled by company employees
50Copyright 2019 John Wiley & Sons, Inc.
