12. The internal control feature that is specific to petty cash is: A) The imprest system. B) Assignment of responsibilities. C) Separation of duties. D) Proper authorization. 13. The function of the credit department is to: A) Write off uncollectible accounts receivable. B) Collect accounts receivable from customers. C) Report bad credit risks to other companies. D) Evaluate customers who apply for credit. 14. The credit balance in Allowance for Doubtful Accounts is $12,600 prior to the adjust entries at the end of the period the accounts indicates that an allowance of $81,200 is needed. The amount of expense to record is: A) $62,000. B) $68,200. C) $68,600. D) $61,380. 15. The best step to ensure good internal controls in the payroll area is: A) Separating payroll duties. B) Using a payroll bank account. C) Using a payroll register. D) Using time cards. 16. The main reason for using a separate payroll bank account is to: A) Safeguard cash by limiting paycheques to amounts based on time cards. B) Safeguard cash by preventing the writing of payroll cheques to fictitious em C) Increase efficiency by isolating payroll disbursements for analysis and cont D) All of the above. 17. Which of the following represents a cost to the employer? A) Withheld income tax. B) Employment Insurance. C) Canada Pension Plan. D) Both B and C