1) Which of the following items are reconciling items on the bank side of the reconciliation? A) deposit in transit and outstanding checks B) outstanding checks and correction of book error C) bank service charge and correction of book error D) deposit in transit and NSF check is a device that enables members of a local network to access 2) A(n) the network while keeping nonmembers out of the network. B) electronic sensor D) fireproof vault A) burglar alarm C) firewal 3) Which of the following is an attribute of the internal control procedure competent, reliable, and ethical personnel? A) purchase of burglar alarms B) monitoring of internal controls by external auditors C) the need to train and supervise employees D) providing cross training to allow sales personnel to record revenue transactions 4) A check was written by a business for $549 but was recorded erroneously in the Cash account as $459. How would this error be included on the bank reconciliation? B) an addition on the bank side D) a deduction on the bank side A) a deduction on the book side C) an addition on the book side 5) In a good internal control system, which of the following sets of documents is required for proper approval of a payment to a supplier? A) a receiving report, an invoice, and a purchase order B) a supplier invoice, a bill of lading, and the supplier's financial statements C) a journal entry, a supplier invoice, and a description of the goods being purchased