2) Accumulated Depreciation accounts are listed among the a) assets b) liabilities c) equity accounts d) expenses 13) The procedure that co The procedure that compares cash receipts supported by source documents against cash receipts according to a physical count is called a) a float b) a change fund c) a cash proof d) an endorsement e) a bank reconciliation 14) Which of the following is a financing activity that would impact a company's cash flow statement? a) The company makes a sale on credit to a customer. b) The company issues a discount on the sale of some of its products. c) The company took out a loan from a bank. d) The company makes a loan to one of its employees 15) On the balance sheet, the Merchandise Inventory account is listed as a; a) current liability b) long-term asset c) long-term liability d) current asset When the terms of sale include, "2/10, n/30", a cash discount for prompt payment be taken at the rate of; ) 10% b) 2% c) 30% d) 1% per day that the payment is made before the due date 17) When a subsidiary ledger does not match its corresponding control account, then a search must be conducted for accounting entry errors, going back