MATCHING Instructions: A list of terms and related statements appear below. From the list of terms, select the one that relates to each statement. Print its identifying letter in the space provided. A. Accounting system B. Bank recondiliation C. Compensating balance D. Controlling account E. Credit memorandum F. Debit memorandum G. Electronic funds transfer H. General ledger J. Internal controls K. Not-sufficient funds (NSF) check L. Payee M. Petty cash fund N. Remittance advice O. Subsidiary ledger P. Unpaid voucher file Q. Voucher I Intermal control framework 1. The detailed policies and procedures used to direct operations toward desired goals, ensure accurate financial reports, and ensure compliance with applicable laws and regulations 2. A supplementary record used to provide detailed information for a control account in the general ledger 3. The primary ledger, containing all ot the balance sheet and income state ment acoounts. 4, A general ledger account which is supported by information in a subsidiary ledger s. The methods and procedures for recording and reporting Financial information. 6. Consists of tho following five elements: control environment risk assessment, control procedures, monitoring, and informatlon and communication. 7. The party to whom payment is made. 8. A required minimum cash balance maintained in a bank account, generally imposed by the bank as part of a loan agreement that indicates the specific invoice that is being paid. the bank statement is reconciled with the bank balance 9. A notification which accompanies checks issued to a creditor 10. An accounting record in which the bank balance according to according to the depositor's records. 11. A special form on which is recorded relevant data about a llability and the details of its payment. 12. After a voucher has been recorded, it is filed in a(n) (7). 13. A form used by the bank to indicate that a customer's account has been decreased (charged) for an amount