For the Following Items Questions 220-227, Indicate Whether Each Should

question 168

Multiple Choice

For the following items Questions 220-227, indicate whether each should be (a) included or (b) excluded from the line item titled Cash and cash equivalents on the balance sheet.
-Checking account

• A)Included
• B)Excluded

---

Definitions:

Model Penal Code

A standardized set of criminal laws developed as a guideline to shape and modernize the penal laws of the United States.

Capital Offense

An offense for which the legal system can impose the death penalty.

First-degree Felony

A classification of crime regarded as the most serious, typically involving severe harm or risk to human life.

Criminal Case

A legal proceeding against someone accused of committing a crime, where the government seeks to prove the defendant's guilt beyond a reasonable doubt.