MATCH

a) A correction of a previously undetected error in a year before the current year.

b) Long-Term prepayments (also called deferrals)

c) Events that could create negative financial results

d) A minimum cash balance that the depositor company must maintain

e) Borrowing money in ways to avoid recording the liability

_____ 1. Compensating Balances

_____ 2. Off-Balance-Sheet Financing

_____ 3. Contingent Liabilities

_____ 4. Prior Period Adjustments

_____ 5. Deferred Charges