Which of the Following Would Be Separately Reported as Restricted

question 78

Multiple Choice

Which of the following would be separately reported as restricted cash in the balance sheet or footnotes to the financial statement?

• A) $8,000 in the savings account at First Bank
• B) $200 in a petty cash drawer
• C) $10,000 cash in an escrow account at Guarantee Bank
• D) $4,000 in a checking account at Second Rate Bank

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Definitions:

Sensitive Data

Information that must be protected from unauthorized access to safeguard the privacy or security of an individual or organization.

CMOS Battery

A small battery on the motherboard that powers the BIOS firmware settings memory.

Boot Sequence

The order of operations that a computer's hardware and firmware follow to boot up the operating system from startup.