1. Which of the following documents and records is not required to prepare a reconciliation?

		prior month's bank reconciliation
		cash balance per general ledger
		cash balance per bank
		prior month's bank statement
		cash disbursements journal

2.

Which of the following transactions would be recorded in the general journal?

		sales return and credit memo
		purchase of supplies inventory (done frequently)
		recording of payroll checks
		depreciation recorded annually
		transfer of goods from work-in-process inventory to finished goods inventory

3.

Which items in the following list are required for the preparation of a proper bank reconciliation? I. Bank statement II. Cash receipts journal III. Sales journal IV. General ledger V. Prior month's bank reconciliation VI. Cash disbursements journal VII. Accounts payable trial balance