the depositor%u2019s records and the bank%u2019s records are in agreement.
the bank has not recorded all of its transactions.
any differences between the depositor%u2019s records and the bank%u2019s records should be determined and any errors
made by either party should be discovered and corrected.
the bank must make sure that its records are correct.

should be prepared by an employee who records cash transactions.
is part of the internal control system.
is for information purposes only.
is sent to the bank for verification.

Management%u2019s operating style.
organizational structure.
personnel policies.
all of these.

operating expenses fund.
change fund.
market fund.
petty cash fund.

Service charges
Outstanding checks
Deposits in transit
Notes collected by the bank

cash in bank.
cash equivalent.
compensating balance.
EFT.

report on the financial activities of the company.
report on any fraud and theft detected in the company.
report on the state of the economy and likelihood of fraud.
report on the effectiveness of the company%u2019s internal controls.

Coins
Checks
Money orders
Commercial paper

The control environment
Risk assessment
Control procedures
Monitoring

The control environment
Risk assessment
Control procedures
Monitoring