(a) What is the procedure usually adopted by a cashier to satisfy himself that the Cash account has been written up correctly?

(b) Would the balancing of the Cash account provide conclusive proof that it is a full and accurate record of all cash transactions that have taken place?

(c) At close of business on 17 October 2010 the cash in hand totalled £11,560.25. However, the balance carried down in the Cash account was £12,780.50. List four possible reasons for this discrepancy.