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and currency plus $382.50 in receipts at the end o Leaming Objective Ch6-P2 Assume that the custodian of a $450 pety cash fund has $62.50

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and currency plus $382.50 in receipts at the end o Leaming Objective Ch6-P2 Assume that the custodian of a $450 pety cash fund has $62.50 i month. The entry to replenish the petty cash fund will include: 20. A) A debit to Cash for $377.50 B) A credit to Cash Over and Short for $$.00 C) A debit to Petty Cash for $382.50. D) A credit to Cash for $387.50. E) A debit to Cash for $387.50. Learning Obiective: Ch6-PI A set of procedures and approvals that is designed to control cash disbursements as a(n) A) Internal cash system B) Petty cash system. C) Cash disbursement system. D) Voucher system E) Cash control system. 21. and the acceptance of obligations is referred to Leaming Obiective: ChPl t the end of the day, the cash register's record shows $1,000 but the count of cash in the register is $1,035. The proper entry to account for this excess includes a: A) Credit to Cash for $35, Debit to Cash for $35 C) Credit to Cash Over and Short for $35 D) Debit to Cash Over and Short for $35. E) Debit to Petty Cash for $35 B) The most serious limitation of internal control is A) Computer error B) Human fraud or human error. C) Cost-benefit principle. D) Cybercrime. E) Management fraud 23. Ch6-C2 24. Cash equivalents: A) Are readily convertible to a known cash amount. B) Include short-term investments purchased within 3 months of their maturity dates. C) Have a market value that is not sensitive to interest rate changes D) Include U. S. treasury bills. E) All of the above. Learning Objective: Ch6-C3 25. A check A) Involves the writer, the signers, the cashier, and the bank. B) Involves the maker, the payee, and the bank. C) Involves the maker and the payed. D) Involves the bookkeeper, the payee, and the bank. E) Involves the signer, the cashier, and the company 26. A bank statement includes: A) A list of outstanding checks B) The beginning and the ending balance of the depositor's checking account. C) A list of petty cash amounts Di A list of deposits in transit

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