APPENDIX B

Confirmation Testing Workpaper and Memo $$ Student Deliverable

Work Paper Reference: $100-3$ Prepared By: $\_\_\_\_\_\_\_\_\_\_\_\_$ Date: $\_\_\_\_\_\_\_\_\_\_\_\_\_\_$

Bank Account

Reconciled Bank Balance as of $12/31/$CY $($per Client$)$

Fifth Federal

$508,219\mathrm{.}33$

Sparkasse$-$ Frankfurt

$315,711\mathrm{.}76$

American NorthWest Bank

$121,987\mathrm{.}17$

BNY Federal

$493,154\mathrm{.}12$

Tenth National Bank

$312,580\mathrm{.}29$

Bank of Citizens

$304,312\mathrm{.}43$

Answer below question:

A$..?$

Confirmed Bank Balance as of $12/31/$CY $($per Bank$)$

Initial confirmation

Action required

Second Confirmation

Issues Noted

A $-$ is Tickmark Legend$)$ Balances were traced from Bank Reconciliation Testing Summary $($WP $100-2)$