A company's petty cash fund: O A. balance equals the cash left in the petty cash fund minus the total of the paid vouchers in the cash box OB. is kept by two or more employees to ensure that disbursements can readily be made OC. cannot be replaced by the use of debit cards OD. is opened with a particular amount of cash When preparing a bank reconciliation, which of the following items should be added to the book balance? OA EFT receipts OB. deposits in transit OC. collection of not receivable by bank OD both EFT receipts and collection of a note receivable by the bank Under the average - cost inventory method, to determine the average cost per unit: O A. the cost of beginning inventory plus the cost of purchases is divided by the number of units sold. O B. the cost of beginning inventory is divided by the number of units available. OC the cost of purchases for the period are divided by the number of units available. OD. the cost of beginning inventory plus the cost of purchases is divided by the number of units available