AUDIT OF THE GENERAL CASHACCOUNT Receipt of a bank Confirmation Receipt of a cutoff Bank statement Tests of the Bank reconciliation @2000 Prentice hall. Inc
Arens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. AUDIT OF THE GENERAL CASH ACCOUNT Receipt of a Bank Confirmation Receipt of a Cutoff Bank Statement Tests of the Bank Reconciliation
Clawson Industries FIRGURE 22-4 Acct. 101-General account, First National Bank Balance per Bank 109713xA、/ Working Paper for a Bank reconciliation 12/30 A71000<87462> Deposit for another bank customer credited General account by bank, in error <15200>A-3 Balance per books before adjustments eturned by bank, not collectible <4416>C books, adjust x7 aod and ayad如如un V hood deps t the wme/999 aa oriel 2000 如 a eloff saleet Mol4pap diow a a dopo is tat ↓7 pond check如Sos19adk teams and ls“s/aay200 78%ada3199 adited Aiad如las @2000 Prentice hall. Inc M owled
Arens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. FIRGURE 22 -4 Working Paper for a Bank Reconciliation