Examlex
Which of the following would NOT be considered part of the control environment?
Bank Service Charges
Fees charged by a bank for the maintenance of an account and for providing various banking services.
NSF Checks
Non-sufficient funds checks are ones that cannot be processed because the drawer's account does not have enough money to cover the amount.
Journal Entry
A record in accounting that represents a transaction and its effects on accounts, following the double-entry system.
Days' Cash on Hand
A financial metric indicating the number of days a company can continue to operate using only its available cash, without additional income.
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