quiz sdccd.instructure.com/courses/2376190/assignments/18280104

1. Ask at least 1 question from Chapter 1-3 that is confusing or you want more help with. Specifically, I want you to ask about the course topics (not MAL or Canvas questions). (Be specific, if you can.)
2. How have you studied each week. Are you reading the whole chapter? Taking notes? Reading the Module pages for the chapter? Watching the videos? Are you practicing problems? Are you using the Study Plan? Are you using any outside resources? (If so, consider sharing them.)
3. How do you plan out your week to ensure that you don't feel overwhelmed? Do you have any tips for your group members?
4. What do you wish you had more of? (Time, of course, but something that a classmate may have found--like a video or blog etc.)
5. What has been the most helpful resource for you? Any tips you want to share with your group? (if it's a website or document, please link and/or attach it!)
As these are small groups, I want each group member to feel heard and have a chance to interact. So please try to respond early and check back to see if there are any new posts. Consider forming study groups for the upcoming exam.

Current Ratio =Total current assets ÷ Total current liabilities
Debt Ratio =Total liabilities ÷ Total assets
流动资产第一个分子 （流动比率）
总资产 第二个是分母（资产负债率）

Fraud is 答案
an intentional misrepresentation of facts

​, made for the purpose of 答案

persuading another party to act in a way that causes injury or damage to that party

.

Internal control can be broken down into five components: control environment, risk assessment, information system, control procedures, and monitoring of controls. Internal control procedures include smart hiring practices and separation of duties, comparisons and compliance monitoring, adequate records, limited access, and proper approvals. Accounting systems are relying more on information technology for record keeping, asset handling, approval, and monitoring. Businesses also must implement safeguard controls, such as fireproof vaults, burglar alarms, and security cameras. Internal controls related to e-commerce are necessary to combat stolen credit card numbers, computer viruses and Trojan horses, and phishing expeditions. Companies can employ encryption and firewalls to combat these risks.

第一，内部控制环境，即评价以公司治理结构、机构设置和权责分配、内部审计、人力资源政策、企业文化在内的内部控制环境对企业经营管理活动的影响。
第二，风险评估，即分析企业风险控制目的设置的合理性，评价开展风险评估范畴的全面性、风险评估结果的有效性和风险应对策略的科学性。
第三，控制活动，即评价企业根据风险评估结果设置的内部控制措施的科学性和控制效果的有效性。
第四，内部控制信息和沟通，即评价企业内部控制相关信息在收集、处理和传递程序的科学性，分析信息技术在内部控制信息和沟通中所发挥作用的情况，判断企业在反舞弊工作重点领域相关工作机制的有效性。
第五，内部监督制度，即分析企业内部审计机构和其他内部机构在内部监督中的职责权限情况，判断企业实施内部监督的程序、方法、目的等要求的科学性，有效性。

Cash has certain controls in place that allow for better security. These include procedures for cash receipts over the counter, cash receipts by mail, and controls over payment by cash. Additionally, establishing a petty cash fund to pay small expenditures is discussed.

The Cash account of
Ranger
Ranger Corporation had a balance of
$ 3 comma 620
$3,620 at
August
August
31
31​,
2018
2018. Included were outstanding checks totaling
$ 1 comma 800
$1,800 and an
August
August
31
31 deposit of
$ 300
$300 that did not appear on the bank statement. The bank​ statement, which came from
Picadilly
Picadilly State​ Bank, listed an
August
August
31
31 balance of
$ 5 comma 699
$5,699. Included in the bank balance was an
August
August 30 collection of
$ 632
$632 on account from a customer who pays the bank directly. The bank statement also showed a
$ 21
$21 service​ charge,
$ 13
$13 of interest revenue that
Ranger
Ranger earned on its bank​ balance, and an NSF check for
$ 45
$45.