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As a general rule,an organisation's integrity program should include:
Fees Earned
Income earned from providing services or performing work, recognized in the accounting period when the services are rendered.
Cash
Money in the form of bills or coins; the most liquid asset available.
Accounts Receivable
Money owed to a business by its customers for goods or services delivered but not yet paid for, represented as an asset on the balance sheet.
Unearned Revenues
Liabilities recognized when a company receives payment for goods or services yet to be delivered or performed.
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