CHAPTER 14: FINANCIAL CYCLE

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CHAPTER 14 FINANCIAL CYCLE

• I. Introduction
• II. Cycle objectives
• III. Functions

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• IV. Data sources in the financial cycle
• (Exhibit 14.1)
• V. Transaction processing in the financial
• cycle (Exhibits 14.2 through 14.5)

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• VI. Risks and exposures
• VII. Internal control structure
• VIII. Stock, bond, and bank loan transactions

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• IX. Property transactions
• A. Acquisition of property (Exhibit 14.6)
• B. Depreciation of property
• C. Disposition of property
• D. Transaction processing for additions
  and retirements
• (Exhibits 14.7 through 14.9)