Once Upon Internal Control.

The cartoon on the count procedures is based on the following part of the book Once Upon Internal Control:

Monday mornings were a chatty time in the office. That is when the count teams prepared the deposit. Usually there were a few people sitting around waiting for the full team to arrive. On each team, there was one person who had the combination to the drop safe. Another person on the team had a key that opened up all of the bank deposit bags—those thick canvas bags with a heavy-duty zipper and substantial lock. When either the combination person or the key person was late, the count team would sit around and visit.

The bookkeeper had been around some less-than-ethical parts of the business community. She had seen others play games with the books. She did not think about it very hard, but she did have a vague awareness that the church was serious about all those policies they discussed. She knew it would not be possible to play those games here because the windows of opportunity were closed and locked.

Copyright © 2008 James L. Ulvog

The cartoon on bank reconciliations is based on these comments in the book:

Southside Community Church

Both churches were looking for a bookkeeper at the same time. The leadership at Southside Community Church was pleased to get an experienced bookkeeper on board quickly.

Her life journey had been rough—lots of emotional scars. She was relieved during the interview when the church did not dwell on the details about her life B.C.—you know, before Christ. She was a relatively young Christian. She did not know a lot about the Bible, but she knew she had been forgiven much and she was grateful much. She was absorbing everything she could.

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