Use these terms to complete the statements that follow. You can use a term more than once or not at a

$($Click the icon to view the terms.$)$

Statement

a$.$ When a company has recorded a deposit but the bank has not yet processed it$,$ this item is $\frac{a}{a}n$

b$.$ occurs when management prepares misleading financial statements.

c$.$ A$/$An s an optional attachment to a check that lists the payer, date, and amount of the payment.

d$.$ An organization's system of procedures designed to safeguard its assets and encourage adherence to the company's policies is called the system of

e$.$ When a company has issued a check but the check has not yet been processed or paid by the bank, this item is a$/$an

Statement

f$.$ The

g$.$ A$/$An is an electronic barrier that prevents unauthorized access to an organization's computer network.

$\backslash$table$[[$h$.$ The is typically responsible for cash handling and cash management.,Treasurer$],[$i$.$ A$/$An is prepared to explain the difference between the cash on the books,Bank reconciliation$]]$

versus the bank cash balance.

j$.$ Investments such as time deposits and certificates of deposit are

Bank reconciliation

Cash equivalents

Controller

Deposits in transit

Fidelity bond

Firewall

Fraud triangle

Fraudulent financial reporting

Imprest system

Internal control

Controller

Firewall

Treasurer is responsible for the accounting systems in an organization.

$$ Firewall

$\backslash$table$[[,$Statement,Internal control$],[$f$.,$is responsible for the accounting systems in an organization.,Controller$],[$g$.,\backslash$table$[[$A$/$An is an electronic barrier that prevents unauthorized access to an$],[$organization$\text{'}$s computer network.$]],$Firewall$],[$h$.,$is typically responsible for cash handling and cash management.,Treasurer$],[$i$.,\backslash$table$[[$A$/$An is prepared to explain the difference between the cash on the books$],[$versus the bank cash balance.$]],$Bank reconciliation$],[\frac{?}{\text{b}\text{a}\text{r}}(j).,$Investments such as time deposits and certificates of deposit are,Misappropriation of assets$]]$