A small hotel has an outside accoun

A small hotel has an outside accountant prepare an income statement after the end of each month. For the last three months the amount shown as bad debts has increased considerably over any previous month. The owner asked the accountant to verify the authenticity of all accounts receivable written off as bad debts over the last three months. The accountant discovered that a number of accounts in large amounts had in fact been paid, and the persons contacted had canceled checks endorsed with the hotel’s stamp to prove this. About three months ago a new hotel bookkeeper was hired to carry out all record keeping and also act as cashier receiving and depositing the cash from the front office cashier and handling and depositing payments on accounts receivable received by mail.
As the hotel’s outside accountant, explain to the owner what you think has been
happening and suggest how the problem can be resolved so that the same situation
does not occur again.

結果 (繁體中文) 1:

一家小旅館住了外面的會計師編制損益表的每個月結束後。在過去的三個月顯示作為壞賬準備的金額在以往任何一個月份大大增加。主人問會計驗證所有帳戶應收賬款作為壞賬登出過去三個月的真實性。會計發現實際支付了大量的帳戶數目，和接觸的人已經取消了檢查贊同與酒店的郵票，以證明這一點。約三個月前新酒店簿記員被雇來進行保留的所有記錄，還充當出納接收和存放從前廳收銀員和處理，及存入付款帳戶應收賬款由郵寄收到的現金。作為酒店的外面的會計師，解釋給擁有者你認為已發生和建議如何可以解決的問題，同樣的情況會不會再次發生。

結果 (繁體中文) 2:

一家小旅館有一個外部會計師每個月結束後準備計入當期損益。對於過去三個月表現為壞賬的金額大為增加超過以往任何一個月。該老闆問會計確認收款核銷的壞賬在過去三個月的所有賬戶的真實性。會計發現，一些大量賬戶實際上已支付，聯絡人已作廢的支票背書與酒店的印章，以證明這一點。大約三個月前，一個新的酒店簿記員被聘為執行所有記錄保存，並兼任出納接收和處理來自前台收銀和處理沉積現金和沉積在通過郵件收到的應收款項。
由於酒店的外面會計師，解釋你認為什麼是店主
發生，並建議如何這個問題可以解決，這樣同樣的情況
不會再出現。

結果 (繁體中文) 3:

一家小旅舘有一個外部會計在每個月結束後準備損益表。在過去的三個月裏，在過去的一個月裏，債務的數量大幅增加。業主要求會計核實所有應收賬款的真實性，在過去三個月內核銷壞賬。會計發現有大量的帳目，實際上是被支付的，而被聯系的人已經取消了支票，並通過飯店的印章來證明這個。三個月前，一個新的飯店會計受雇進行記錄和出納接收和存放現金從前臺收銀、搬運和沉積在應收賬款郵寄收到付款。
作為飯店的外面的會計師，向老闆你認為已經
發生的事情，並建議如何可以解决問題，使相同的情况下，不會再次發生。