6. A bank transfer recorded in the accounting records on July 1 was included as a deposit in transit on June 30. a) Motivation - To cover cash deficiency b) Control - - Reconciliation of bank statements and cash records c) Audit Procedure - Schedule of bank transfers 7. A check that was dated June 26 and disbursed in June was not recorded in the cash disbursements journal, but it was included as an outstanding check on June 30. a) Motivation - To make bill payment without adjusting the books. b) Control - Careful reconciliation of the bank. c) Audit Procedure - Following bank reconciliation