Version A 17. A voucher is an internal document or file A) Prepared for each sales transaction. B) Used as a substitute C) That serves as proof of authority to pay cash or for an invoice if the supplier fails to send one. issue an electronic funds transfer for a purchase. D) That takes the place of a check the cash 18. An analysis of the items and amounts creating the difference between ledger is a(n): bank statement and the balance of the cash account in the A) Bank reconciliation. B) Internal audit. C) Bank audit D) Trial reconciliation. An income statement account that is used to record cash overages shortages arising from from a cash register is titled: A) Cash Lost. B) Bank Reconciliation. 19. An income petty cash transactions or from errors in making change C) Cash Over and Short D) Petty Cash. 20. When reimbursing the petty cash fund: A) Cash is debited. B) Petty Cash is credited. C) Appropriate expense or asset accounts are debited. D) No expenses are recorded. 21. A company wants to decrease its $200 petty cash fund to $175. The entry to the fund is: A) Debit to Cash $25; credit Petty Cash $25. B) Debit Cash Over and Short for $25; credit Petty Cash $25 C) Debit Miscellaneous Expenses $25; credit Cash $25 D) Debit Petty Cash for $175; debit Cash Over and Short $25; credit Cash E) Debit Petty Cash $25; credit Cash $25