5. All of the following are necessary, except one, for an axtion to be fraudulent: a. Injury or loss b. False representation c. Bad judgement d. Intent to deceive e. None of the above 6. Lapping is best described as... a. Creating an erroneous transaction b. Inflating bank balances by transferring money among different bank accounts c. Applying cash receipts to a different customer's account in an attempt to conceal previous thefts of funds d. Writing off an asset to expense that has been stolen 7. Which of the following is not an aspect of lean manufacturing? a. Reduced set up time/small lot sizes b. Push manufacturing c. Zero defects d. Reliable vendors 8. What document is used to prepare financial statements? a. General journal b. Trial balance c. General ledger d. Adjusted trial balance