Matching

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. the primary bank account for most organizations

________ 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

1. g
2. j
3. c
4. e
5. h
6. a