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Match the Items Below

Question 223

Matching

Match the items below

Premises:
Segregation of duties.
One to whom a check is payable.
Two or more employees circumventing prescribed procedures.
Prevent a transaction from being recorded more than once.
Checks which have been returned by the maker's bank for lack of funds.
Checks which have been paid by the depositor's bank.
Indicates those people authorized to sign checks.
Anything that a bank will accept for deposit.
Mechanical and electronic control devices.
One who issues a check.
Insurance protection against misappropriation of assets.
An extensive network of approvals by authorized individuals.
Document indicating the purpose of a petty cash expenditure.
Issued checks that have not been paid by the bank.
Highly liquid investments.
Responses:
Prenumbered documents
Custody of an asset should be kept separate from the record-keeping for that asset
Cash registers, garment sensors and burglar alarms are examples
Bonding employees
Collusion
Cash
Bank signature card
Payee
Maker
Canceled checks
NSF checks
Outstanding checks
Petty cash receipt
Cash equivalents
Voucher system

Correct Answer:

Segregation of duties.
One to whom a check is payable.
Two or more employees circumventing prescribed procedures.
Prevent a transaction from being recorded more than once.
Checks which have been returned by the maker's bank for lack of funds.
Checks which have been paid by the depositor's bank.
Indicates those people authorized to sign checks.
Anything that a bank will accept for deposit.
Mechanical and electronic control devices.
One who issues a check.
Insurance protection against misappropriation of assets.
An extensive network of approvals by authorized individuals.
Document indicating the purpose of a petty cash expenditure.
Issued checks that have not been paid by the bank.
Highly liquid investments.
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