A proof of cash

a.

Is a physical count of currencies on hand on reporting period.

b.

Is a formal statement showing the total cash receipts during the year.

c.

Is a four-column bank reconciliation showing reconciliation of cash balances per book and per bank

at the beginning and end of the current month and reconciliation of cash receipts and cash

disbursements of the bank and depositor during the current month.

d.

Is a summary of cash receipts and cash payments.