By Preparing a Four-Column Bank Reconciliation ("Proof of Cash")at Year-End,an

question 13

Multiple Choice

By preparing a four-column bank reconciliation ("proof of cash") at year-end,an auditor will generally not be able to detect:

• A)An unrecorded deposit made at the bank at the end of the month.
• B)A second payment of an account payable which had already been paid in full two months earlier.
• C)An unrecorded check cashed during that month.
• D)A bank charge during the month not recorded on the books.

---

Definitions:

Photosynthetic Pigments

Substances produced by plants, algae, and certain bacteria to absorb sunlight and convert it into chemical energy during photosynthesis.

Enzymes

Biological molecules that act as catalysts, speeding up reactions in living organisms without being consumed in the process.

Toxins

Poisonous substances produced by living organisms, often used as defense mechanisms against predators or to incapacitate prey.

Fossilization

The process by which organic materials are preserved in the Earth's crust over geological time, becoming fossils.