110. On a bank reconciliation, an unrecorded debit memorandum for printing checks is: A. Noted as a memorandum only. B. Added to the book balance of cash. C. Deducted from the book balance of cash. D. Added to the bank balance of cash. E. Deducted from the bank balance of cash. 114. A company made a bank deposit on September 30 that did not appear on the bank statement dated as of September 30. In preparing the September 30 bank reconciliation, the company should: A. Deduct the deposit from the bank statement balance. B. Send the bank a debit memorandum. C. Deduct the deposit from the September 30 book balance and add it to the October 1 book balance. D. Add the deposit to the book balance of cash. E. Add the deposit to the bank statement balance. 125. A voucher system is a series of prescribed control procedures: A. Designed to eliminate the need for subsidiary ledgers. B. Designed to determine if the company is operating profitably. C. Used almost exclusively by small companies. D. Used to ensure that the company sells on credit only to creditworthy customers. E. Designed to control cash disbursements and the acceptance of obligations. 126. The gross method of recording purchases refers to the method of recording: A. Purchases at the invoice price less any cash discounts. B. Specified amounts and timing of payments that a buyer agrees to make in return for being granted credit. C. Purchases at the full invoice price, without deducting any cash discounts. D. Inventory at its selling price. E. Inventory at the lower of cost or market