________ is the membrane that forms the covering of bones, except at their articular surfaces

A(n)  _______ serves to discover mistakes after their occurrence.

A. bookkeeper B. accountant C. audits D. bookkeeping

Which of the following is true about the statement of cash flows?

A. It is comprised of five parts. B. It is an optional statement. C. It is included among generally accepted accounting principles. D. It converts from financial accounting to cash accounting.