Match six of the terms (a-k) with the descriptions/definitions provided below (1-6):

a.Bank reconciliation

b.Branch cash account

c.Cash equivalents

d.Cutoff bank statement

e.General cash account

f.Imprest payroll account

g.Imprest petty cash fund

h.Kiting

i.Proof of cash

j.Standard bank confirmation form

k.Lapping

__ ______ 1. A fund of cash maintained within the company for small cash acquisitions, expenses, or to

cash employees' checks.

_______ 2. A form approved by the AICPA and American Bankers' Association through which the bank

responds to the auditor about bank balance and loan information.

_______ 3. Excess cash invested in short-term, highly liquid investments such as time deposits,

certificates of deposit, and money market funds.

___ ____ 4. A defalcation in which a cash shortage is concealed by delaying the crediting of cash

receipts to the proper accounts receivable

__ ____ 5. The transfer of money from one bank account to another and improperly recording the

transfer so that the amount is recorded as an asset in both accounts.

______ 6. The document usually prepared by client personnel of the differences between the cash

balance recorded in the general ledger and the amount in the bank account.