The implementation of internal control is basically is a system rather than the overall supervision of the implementation, which is based on a formula-formula of internal control can be put forward that the elements of internal control, which implemented as follows:
- plans of the Organization
- Method and the coordinated provisions to be protect the property of the company.
- Personnel.
- Customs (practice).
With respect to the account, then good should be able to meet the things, as follows:
- Help facilitate the preparation of financial reports and other reports with economically.
- Includes accounts that may be needed to be able to describe well and observant property-property, debt, revenue, cost of goods and the costs should be itemized so useful to management in controlling the company's operations.
- Carefully and briefly Outlines what has to be loaded in each account.
- Make the control accounts where necessary.
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