Cumpally. _4. Mrs. Smith has worked for Arcco Inc., for 20 years without taking a vacation. An internal control feature that would address this situation would be a. human resource controls. b. establishment of responsibility. c. physical controls. d. documentation procedures. _5. Which one of the following items would not be considered cash? a. Coins b. Money orders C. Currency Postdated checks _6. A credit balance in Cash Over and Short is reported as an) a. asset. b. liability c. miscellaneous expense. d. miscellaneous revenue. _7. Which one of the following would not cause a bank to debit a depositor's account? a. Bank service charge b. Collection of a note receivable c. Wiring of funds to other locations d. Checks marked NSF _8. An adjusting entry is not required for outstanding checks. b. collection of a note by the bank. c. NSF checks. d. bank service charges. 9. Under the allowance method, writing off an uncollectible account a. affects only balance sheet accounts. b. affects both balance sheet and income statement accounts. c. affects only income statement accounts. d. is not acceptable practice