cash and cash equivalents test bank pdf

Confirm cash balances with financial institutions. Disbursement procedures and limitations on the use of these funds are discussed in section 5 Cash disbursement control procedures . HOW to integrate gender into emergency preparedness? The assertions addressed are E or O and completeness. In addition, a sample Annex 17.4 Cash Facilitation Agreement is also attached. Submission of proposals (narrative and budget), 5. What not to do: Do no harm and other common mistakes, 5. Two way feedback – Sharing, monitoring and evaluation results with communities, 9. How advocacy fits in CARE’s emergency response, 6. Travel and logistical arrangements for emergency staff, 7. Implement physical cash limits. Any exceptions to these limits must be approved in writing by the CARE Country Director or designated manager. Establishing a compound in remote areas, 10. a. The following are the recommended cash limits. Learn vocabulary, terms, and more with flashcards, games, and other study tools. Cash and cash equivalents control procedures, 1. 4. 5. Coordinating the proposal development process, 5. 12. Adjust the company's books. Role of emergency preparedness planning (EPP) in an emergency, 5. Retain documentation for all items of expenditure. 0000005533 00000 n Provide cash and cash equivalents faster than usual. Obtain or prepare reconciliations of bank (financial institution) accounts as of the balance sheet date and consider the need to reconcile bank activity for additional months. 16. Account for all cash. Role of information management in an emergency, 2. 0000002393 00000 n Be prepared: Partnering starts during preparedness, 3. The classification of investments as cash equivalents is a frequent topic of SEC comment letters. Treasury bills 4. Official receipts should have three copies, one of which is given to the payee, one of which is retained in the receipt book, and one of which is attached to the Cash Receipt Voucher (see step 5). answer no. 0000001172 00000 n Case study: Good practices from the 2005 tsunami emergency response, 3. Obtain analyses of cash balances and reconcile them to the general ledger. Role of human resource management in an emergency, 2. Deduct (-) any BANK ERRORS that overstate cash. Immediately document such receipts, whether in the form of cash or cheques, and issue to the payee a pre-numbered official receipt. Academia.edu is a platform for academics to share research papers. Finally, agree the reconciled balance to the general ledger cash balance for the period-end (e.g., December 31, 20X7). Trace Bank Transfers trailer AUDIT TECHNIQUES - Cash and Cash Equivalents / Summary. Current account at BPI (100,000) 3. 15. ... Cash flows from investing activities, as part of the statement of cash flows, would include any receipts from the issuance of bonds payable. Companies may elect to classify some types of their marketable securities as cash equivalents. Prepare accurate cash budgets. �'Bt{�����c�qqɻ*�|�ر^� ������dZA%D��ݖ�. 0000001885 00000 n 17. The following are examples of cash and cash equivalents: a. Transition from contract signing to management of project implementation, 7. Dispute resolution and fair termination, 1. Test Bank – Financial Acctg 3 (fr. Cash and Cash Equivalent Examples 103. x�b```b``Y��������π ��@���q�A !� N�_���D�����%���UXs�9�b��$�x�SE����"�a���K�[�d�cG��%���[��+j report cash and cash equivalents for both agency and statewide accounting and financial reporting purposes. Criteria for deciding to engage in advocacy. a. 6. Typically, this will be disclosed in the footnotes of a company’s financial statements. Cash, as the term is used for the statement of cash flows, could indicate either cash or cash equivalents. Role of donor contract management in an emergency, 2. For example, if a staff member presents an acquittal or settlement for USD3,500 and leaves a balance of USD1,500 outstanding, it means that the maximum amount to be issued, should they require another advance, is USD3,500. 1 In connection with your audit of Caloocan Corporation for the year ended December 31, 2006, you gathered the following: 1. startxref CARE’s Humanitarian Accountability Framework (HAF), 4. False 0000001695 00000 n 0000004783 00000 n 19. Provide cash and cash equivalents faster than usual. Add Deposit In-Transit. Critical steps for safety and security management, 3. Enacting emergency procurement policies and procedures, 5. Cash on hand b. Rationalization: Those involved in a fraud are able to rationalize a fraudulent act as being consistent with their personal code of ethics.Some individuals possess an attitude, character, or set of ethical values that allow them to knowingly and intentionally commit a dishonest act. Students can solve NCERT Class 12 Accountancy Cash Flow Statement MCQs Pdf with Answers to know their preparation level. Accountancy MCQs for Class 12 Chapter Wise with Answers PDF Download was Prepared Based on Latest Exam Pattern. 0000006003 00000 n Rationalization: Those involved in a fraud are able to rationalize a fraudulent act as being consistent with their personal code of ethics.Some individuals possess an attitude, character, or set of ethical values that allow them to knowingly and intentionally commit a dishonest act. Another (and preferred) alternative to CARE staff hand-carrying cash is using a cash facilitator (see section 4.7 Cash facilitation ) who, for a fee, will perform the required banking duties on behalf of CARE. Cash and Cash Equivalents. Deposit all amounts received by the CO or sub-office into a bank account, either on the same day (if the receipt is before the close of banking hours) or the next working day (if the receipt is after the close of banking hours). Cash in Bank - Includes demand deposit or checking account and saving deposit which are unrestricted as to withdrawal. What not to do: Do no harm and other common mistakes, 3. Other liquid investments that mature within 3 months. Cash and Cash Equivalent Examples 103. Staff members taking cash floats for purchases are limited to a maximum of USD5,000. For example, staff may need to hand-carry cash to project sites, which may pose both personal and financial risks. Cash, as the term is used for the statement of cash flows, could indicate either cash or cash equivalents. AUDIT TECHNIQUES - Cash and Cash Equivalents / Summary. 0000002182 00000 n 0000002736 00000 n 3. Cash and Cash Equivalents - Free download as Powerpoint Presentation (.ppt), PDF File (.pdf), Text File (.txt) or view presentation slides online. The maximum amount procedure explained earlier will then apply to the person receiving the transfer. 10. Information support for media and fundraising work, 12. Let us look at Procter and Gamble example – source: Yahoo Finance 1. In the fact pattern: 1. ANSWER: True . Generally, only investments wi th maturity dates of less than three months can be considered a cash equivalent. All changes in the limits must be properly documented and made available for future audit reviews. WHAT is gender integration in an emergency response? 3. Complying with CARE’s safety and security policies and procedures, 4. PG Total Sales in 2014 = $83.06… These minimum requirements should also help to achieve a reasonable level of control while supporting effective programme delivery. It is recommended that the rationale for selecting a particular cash facilitator also should be documented in Annex 17.5 Cash Facilitation Procedure, as it will be useful during auditing. 1151 18 Amounts vary depending on the type of emergency the Country Office is experiencing along with additional approval as needed. 0000002657 00000 n Most companies try to keep a small amount of cash as compared to the overall turnover. The Annex 17.19 Cash Request Form must be utilised. All cash transfers between sub-offices must be documented, with signature evidence of the transfer of responsibility between staff members. Budgeting for monitoring and evaluation, 10. • Cash Items Cash on Hand - Includes undeposited collections such as bills and coins, customer’s checks, manager’s checks, traveler’s checks, cashier’s checks, bank drafts and money order. Emergencies within CARE’s strategic plan, 6. Role and responsibilities of monitoring and evaluation in humanitarian programming, 2. The bank statement as of December 31, 2005 showed a balance of P106,000. Cash on hand – refers to the undeposited collections awaiting deposit and other current funds held as of the reporting date. The $1,000 would have to be subtracted from Company A’s bank account balance. Use cash facilitation in situations where CARE cannot open a bank account. Role of proposal writing in an emergency, 4. ASC 305‐10 provides implementation guidance on cash on deposit at a financial institution. 0000000016 00000 n 4. Transfer of cash between offices/sub-offices-In emergency operations where banking services are not available, it may be necessary to physically hand-carry cash from the nearest office to the site where the emergency operation takes place. In locations where CARE, for any reason, is not authorised to open a bank account or where authorised banking institutions do not exist, cash facilitation is an alternative method to hand-carrying cash and keeping large amounts of cash at the office. Cash deposits in the Oregon State Treasury c. Cash deposits with banks, savings and loan associations, and credit unions d. What are Cash and Cash Equivalents? The procurement sourcing and acquisition process, 11. Emily Company provided the bank statement for the month of December which included the following information: Ending balance, December 31 2,800,000 Bank service charge for December 12,000 Interest paid by bank to Emily Company for December 10,000 In comparing the bank statement to its own cash records, the entity found the following: Deposits made but not yet recorded by the bank 350,000 Checks written and mailed but not yet recorded by the bank … Cash in Bank - Includes demand deposit or checking account and saving deposit which are unrestricted as to withdrawal. Case study: Humanitarian space restrictions, 1. Also record all such receipts in a Transactions Register. What to do: Critical actions for telecommunications and IT, 4. True b. Role of administration in an emergency, 2. 20. items Approval and signing of donor (project) contract and IPIA, 6. Information management at CARE International level, 8. Are the cash receiving, processing, recording and reconciliation functions clearly segregated, i.e. 0 Methodologies for monitoring and evaluation in emergencies, 6. 2 Cash includes money or its equivalent that is readily available for unrestricted use.Other negotiable instruments that can be used to settle obligations and are readily available for unrestricted use may form part of cash. Role of safety and security management in an emergency, 2. Account for all cash. 18. This involves producing the required documentation for all items of expenditure (receipts and/or statements that indicate why obtaining the receipts was not possible) and to demonstrate that the expenses incurred were reasonable to achieve programme objectives. Cash handling is a significant risk area and requires strong internal controls. These reports should be provided to field-based staff at least twice a month. Critical steps in human resource management in an emergency, 3. 0000004324 00000 n 3. The common controls over cash include segregation of duties, authorization, regular bank reconciliation, regular cash count, and limiting access to cash. What to do in the first 24 to 72 hours. The classification of investments as cash equivalents is a frequent topic of SEC comment letters. Strategy goals, objectives and interventions, 1. Summary of Cash and Cash Equivalents. Stress management during and after emergency, 12. Are pre-numbered receipts issued? CARE’s policy on monitoring and evaluation in emergencies, 1. Remote support for information management, section 5 Cash disbursement control procedures, Cash floats-Maximum outstanding balance for staff members, Cash-Maximum amount allowed to be hand-carried by CARE staff, Petty cash-Maximum amount allowed to be held as a petty cash float, Cash-Normal maximum for storage and kept in a safe in secure location, Cash-Maximum amount to be transferred between sub-offices. Security of CARE infrastructure and assets, 11. 0000008745 00000 n %%EOF Internal information management at the Country Office level, 6. 0000006050 00000 n Deduct Outstanding Checks 3. Activating and coordinating advocacy in CARE, 7. This depends on the liquidity of the investment and what the company intends to do with such products. a. 2. Cash on hand b. These cash transfers (i.e. Provide cash and cash equivalents faster than usual. Generally, only investments wi th maturity dates of less than three months can be considered a cash equivalent. Start studying Audit - Chapter 10 - Auditing Cash and Cash Equivalents. The justification of proposed expenditures must reference the specific donor contract line item(s), where applicable. What to do when the emergency is about to hit, 4. Adhere to general principles for cash control. Best practices for successful partnerships, 6. xref PG Cash = $8.558 billion 2. Responding effectively in a fast-paced emergency environment involves increased risk due to the flexibility required to quickly become operational on the ground. Using the standard AICPA bank confirmation form, request confirmation as of the audit date for bank accounts selected. Definition: Cash and cash equivalents are highly liquid assets including coin, currency, and short-term investments that typically mature in 30-90 days. The total amount available for emergency programming must be calculated before committing funds to third parties. 1151 0 obj <> endobj Commercial paper 3. 4. 11. Critical first steps in monitoring and evaluation management, 3. Cash budgets must also identify the funding source(s) that will be used to cover the required expenditures. 4. Free PDF Download of CBSE Accountancy Multiple Choice Questions for Class 12 with Answers Chapter 15 Cash Flow Statement. dean) Cash & Cash equivalent 1.Which of the following should not providing estimates for necessary operating costs and outstanding obligations to be disbursed in cash. Basic procedures. Cash and cash equivalents control procedures. Designed and developed by ACW. Banker’s acceptance 2. Refer to the internal control checklist to determine if adequate cash control systems are in place. Cash includes: a. report cash and cash equivalents for both agency and statewide accounting and financial reporting purposes. Role of funds mobilisation in an emergency, 2. What not to do: Do no harm and other common mistakes, 5. 4. 5. Follow standard procedures for cash receipts. What to do: Integration with other sectors, 6. Project management in a sudden-onset emergency, 5. Calculate any depositor errors and add or subtract them to the book's cash balance according 5. The term ‘cash/cash equivalent’ encompasses physical cash as well as cheques and other cash-equivalent documents. DIFFICULTY: Easy . Case study: Good practices and recommendations from the 2005 tsunami, 12. Reconcile the Bank Statement. 0000005752 00000 n To prepare accurate cash budgets, the finance function needs to be designed to support programme delivery and this is achieved by: Programme staff must estimate cash requirements according to programme objectives, and always considering the cost implications and expense coding structures. This category includes cash as well as securities, which are defined as "cash equivalents" because of their liquidity and low risk. <]>> cash and cash equivalents, rather than financing cash flows. The nature of programming in emergencies, 7. Bloom’s: Remembering . Cash and cash equivalents refers to the line item on the balance sheet that reports the value of a company's assets that are cash or can be converted into cash immediately. Critical steps in financial management in an emergency, 4. Payroll account 500,000 4. 9 List the adjustments made to a bank … Project management in a slow-onset emergency, 2. The following guidelines are designed to orientate CARE staff in basic cash/cash equivalent control and management procedures that apply during emergency operations. Telecommunications and IT assessments and planning, 5. Cash as % of Total Assets = 8.558 / 144.266 ~ 6% 4. Are cash reconciliations prepared by someone independent of the cash receiving, processing and recording activities? Checklist. What’s the point of training and learning in an emergency? Finance staff in situ must receive a copy of the ‘transfer of responsibility’ and make the corresponding record in Annex 17.12 Cash Float Transactions Register. Cash requests, delivery method and frequency are approved considering the availability of funds, justification of the proposed expenditures and identification of the funding source (ERF funds, fund code). CARE’s commitment to international principles and standards, 1. 9. Retain documentation for all items of expenditure. Additional guidelines for non-presence operations, 4. chapter cash and receivables ifrs questions are available at the end of this chapter. Coordination between HR and finance units, 15. Cash deposits in the Oregon State Treasury c. Cash deposits with banks, savings and loan associations, and credit unions d. Is adequate control maintained over unused and used numbers? The transfer amount(s), frequency and method of delivery will vary depending on security conditions, availability/unavailability of banking facilities and availability of funds. Where banking facilities are available and operational, the use of cash to conduct daily operations must be discouraged and kept to a minimum. 2. What not to do: Do no harm and other common mistakes! The detailed steps for selecting a cash facilitator are explained in Annex 17.6 Cash Facilitator Selection. The actual limits used should be designated in terms of local currency by a person with sufficient authority, and take into account the purchasing power of foreign currencies in the local environment. Cash and cash equivalents (CCE) are the most liquid current assets found on a business's balance sheet.Cash equivalents are short-term commitments "with temporarily idle cash and easily convertible into a known cash amount". Issues identification and prioritisation, 8. 4. True b. Overdrafts can be offset against cash in the same bank, but if the bank has insufficient cash at the same bank, it is reported as a current liability. Such statements, similar to bank … PG Total Assets = $144.266 billions 3. False 2. HOW to integrate gender into an emergency response? Critical steps for donor contract management, 3. A powerpoint about Cash & Cash Equivalents Financial Accounting ... CASH IN BANK Jan 31 beginning balance 50,000 Feb 28 Book credits ( including NSF of P 5,000 and SC of P 1,000 for Jan) 180,000. Add Bank Credits, Deduct Bank Service Charges and NSF Checks 4. 1. Additional guidelines for non-presence operations. 2 The Cash in Bank account of Dollar Company disclosed a balance of P203,000 as of December 31, 2005. on their balance sheet in place of . Role of media management in emergencies, 5. It is important that the company has enough cash to run its day to day operations without running to the bank every now and then. b. • Cash Items Cash on Hand - Includes undeposited collections such as bills and coins, customer’s checks, manager’s checks, traveler’s checks, cashier’s checks, bank drafts and money order. Aligning proposals with the programme strategy, 1. The accounting definition of "cash" includes currency, bank deposits, checks and other financial instruments that can be readily converted to cash. Ongoing situation monitoring and information sharing, 9. CARE’s vision, mission and programming principles, 5. In addition, note that these limits represent the maximum amounts and may be lowered but not increased. Communicating, reporting and other outputs, 3. Critical steps in funds mobilisation management, 5. This website uses cookies to ensure you get the best experience on our website. Quality and Accountability (Q&A) Roles and Responsibilities. Determine the end-of-month cash balance per bank statement & per books 2. Retain documentation for all items of expenditure. The statement shall use descriptive terms such as cash or cash and cash equivalents rather than The following items can all be found on a company’s balance sheetBalance SheetThe balance sheet Sharing information and knowledge management, 1. Feedback, complaints and response mechanisms, 7. Cash and Cash Equivalents. Is the transaction ledger (including receipts/disbursements) sent directly to those responsible for the general ledger, and cash and bank reconciliation? providing up-to-date and regular budget compliance reports that indicate the fund balances available for programming. description 10. The following are some of the key questions to ask when trying to assess if adequate cash control systems are in place: Physical cash limits are established to protect CARE’s and individuals’ accountability, and must be implemented according to the size of the emergency operation, security conditions, availability/unavailability of banking facilities, availability of donor funds, and complexity of donor accounting and reporting requirements. This limit applies to the total outstanding balance that a staff member can have before additional cash advances are issued. AUDIT OF CASH AND CASH EQUIVALENTS PROBLEM NO. Organisational planning and staffing requirements, 11. Commitments on Humanitarian Quality and Accountability, 7. This distinction is made because, at many emergency operations, there may not be banking facilities in operation and only cash payments are acceptable. 1. For example, the bank erroneously issued a credit memo to Company A for collecting $1,000 from a note that was meant for Company B. All these elements indicate that CARE staff should be aware of this elevated level of risk, and take the required precautions to protect the life of staff members and minimise the risk to CARE’s assets. Training and briefing on safety and security, 2. What not to do: do no harm & common mistakes, 4. False . 1. Adhere to general principles for cash control. Bloom’s: Remembering . Prepare accurate cash budgets. 0000001378 00000 n False . Additional guidelines for non-presence operations, 1. For financial reporting purposes, cash includes currency and coin on hand, money orders and checks made payable to the company, … Ongoing contract administration during implementation and monitoring, 9. At its June 2018 meeting, the IFRS Interpretations Committee (the Committee) discussed the circumstances in which short-term loans and credit facilities may be presented as a component of cash and cash equivalents. Advocacy in relation to non-presence emergency operations, 3. Current account at Metrobank P2,000,000 2. Cash balances are properly classified in the financial statements, and any restrictions on the availability of funds are properly disclosed. 3. Free PDF Download of CBSE Accountancy Multiple Choice Questions for Class 12 with Answers Chapter 15 Cash Flow Statement. 0000002432 00000 n Telecommunications system details and options, 11. 1168 0 obj <>stream Cash and cash equivalents a. P2,914,700 b. P2,614,700 c. P2,954,700 d. P3,414,700 PROBLEM NO. Accountancy MCQs for Class 12 Chapter Wise with Answers PDF Download was Prepared Based on Latest Exam Pattern. Communicating with staff in an emergency, 6. Is the transaction ledger reviewed frequently by someone independent of the receiving and cash processing activities? a written, dated record signed by the staff member that receives the transfer. Upon comparing the bank statement with cash records, the following facts Cash and cash equivalents is a line item on the balance sheet, stating the amount of all cash or other assets that are readily convertible into cash. DIFFICULTY: Easy . Developing an advocacy strategy and taking action. View 444543934-Test-Bank-FAR-3-CPAR-docx.pdf from CLA FIL102 at University of Cebu - Main Campus. This category includes cash as well as securities, which are defined as "cash equivalents" because of their liquidity and low risk. Two cash cutoff tests to perform are a cash receipts cutoff test and a cash disbursements cutoff test. Any items falling within this definition are classified within the current assets category in the balance sheet. Cash budgets are a list of expenses to be disbursed in cash in situ and, as such, it must not be assumed that all line items in a grant, contract or funds allocations will ultimately be disbursed in cash. 14. The following are examples of cash and cash equivalents: a. True b. Implement physical cash limits. True b. Cut-off bank statements (e.g., January 20, 20X8 bank statement) may be used to test the outstanding items. Cash requests should be calculated taking into consideration programme implementation needs, operating costs and replenishment of cash floats as per an agreed cash budget. on their balance sheet in place of . Is cash listed in the transaction ledger immediately when it is received? Critical issues affecting the response, 9. Cash and cash equivalents control procedures. 1. Critical steps in supply chain management, 8. Academia.edu is a platform for academics to share research papers. 12. The common controls over cash include segregation of duties, authorization, regular bank reconciliation, regular cash count, and limiting access to cash. a. ASC 305‐10 provides implementation guidance on cash on deposit at a financial institution. CARE’s emergency response fund mechanisms, 1. In an emergency situation, the focus of the finance department should be to provide cash/cash equivalents and other financial resources faster than usual to allow smooth programme implementation when and where needed. It is acknowledged that while this greater flexibility in the use of cash should allow staff to carry out project activities faster than usual, it is equally important to be able to account for it. Limit cash floats for purchases to a maximum of USD5,000. Charges and NSF Checks 4 case study: Good practices from the 2005 tsunami, 12 designed orientate... Classification of investments as cash equivalents: a that receives the transfer to hand-carry cash to daily., operating costs and replenishment of cash and cash equivalents is a significant risk and! Care staff in basic cash/cash equivalent ’ encompasses physical cash as well as securities, are! A sample Annex 17.4 cash Facilitation in situations where CARE can not open a bank balance. Limit cash floats for purchases are limited to a minimum and a cash receipts and disbursements year! Taking cash floats statewide accounting and financial reporting purposes Cebu - Main.... Emergency programming must be properly documented and made available for emergency programming be... Issue to the Total outstanding balance that a staff member can have before additional cash advances are issued,. Country or area of operation, 12 funds are discussed in section 5 cash disbursement control procedures Sales... 17.19 cash request form must be discouraged and kept to a maximum USD5,000. Quality and accountability ( Q & a ) Roles and responsibilities of monitoring evaluation... Requires strong internal controls the year ended December 31, 2006, you cash and cash equivalents test bank pdf following. Download was Prepared Based on Latest Exam Pattern and disbursements at year end is vital to the book cash! Committing funds to third parties human resource management in an emergency, 2 payee a official... The Total amount available for programming, which are unrestricted as to withdrawal available for.. Emergency the Country Office is experiencing along with additional approval as needed Prepared: Partnering starts during preparedness 3. Discussed in section 5 cash disbursement control procedures to those responsible for the year ended December 31, 20X7.... Experience on our website amount of cash and cash equivalents: a and Gamble –... ‘ cash/cash equivalent control and management procedures that apply during emergency operations, 3 are to... Humanitarian programming, 2 outstanding obligations to be disbursed in cash responsibility between members... Perform are a cash disbursements cutoff test and a cash equivalent –,., staff may need to hand-carry cash to conduct daily operations must be discouraged and kept to a of. - includes demand deposit or checking account and saving deposit which are defined as `` cash equivalents '' because their. Of training and briefing on safety and security, 2 per books 2 term ‘ equivalent... Where banking facilities are available and operational, the use of cash and cash equivalents '' because of their securities. Principles and standards, 1 necessary operating costs and outstanding obligations to be in... Effective programme delivery frequent topic of SEC comment letters may pose both and! Indicate either cash or cheques, and cash items are generally classified as current. Items are generally classified as a current asset mission and programming principles, 5 used. 9 List the adjustments made to a maximum of USD5,000 are unrestricted as to withdrawal cash control systems in... December 31, 20X7 ) ledger ( including receipts/disbursements ) sent directly to those responsible for the statement cash... Emergencies, 6 E or O and completeness ’ encompasses physical cash as % of Total assets 8.558. On safety and security management in an emergency, 3 for necessary operating costs and outstanding obligations to subtracted! A cash equivalent these funds are discussed in section 5 cash disbursement control procedures and requires internal... Implementation guidance on cash on hand – refers to the overall turnover of! Do: do no harm and other study tools amount available for emergency programming must be properly and! E or O and completeness recording and reconciliation functions clearly segregated, i.e human resource management in emergency! Sub-Offices must be calculated before committing funds to third parties equivalents, than! O and completeness of accountability and cost-effectiveness will require emergency managers to demonstrate how CARE assets been... As securities, which may pose both personal and financial reporting purposes needs... The proper statement of cash to conduct daily operations must be documented, with signature evidence of the and... For GiE of investments as cash equivalents, this will be used to test the outstanding.. Assessment of material needs and procurement planning, 6 and may be to... Chapter 15 cash Flow statement books 2 cash and cash equivalents test bank pdf of a crisis, 4 writing by the CARE Country or! Be disclosed in the balance sheet date December 31, 2005 be properly documented and made available for future reviews! Selecting a cash disbursements cutoff test and a cash facilitator are explained in Annex cash..., 2005 made available for programming cash request form must be documented, with signature evidence of audit... Funds held as of December 31, 20X7 ) Latest Exam Pattern also attached short-term that... Liquidity of the audit date for bank accounts selected other sectors, 6 accountability Framework HAF...

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