Which one of the following procedures is not part of preparing a bank reconciliation of a checking account?

a. Tracing deposits listed on the bank statement to the books to identify deposits in transit
b. Arranging canceled checks in numerical order and tracing them to the books to identify outstanding checks
c. Identifying items added on the bank statement which have not been recorded as cash receipts by the company
d. Preparing adjustments to reverse the transactions recorded for checks that are still outstanding


d

Business

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The Village Union University is expanding. The population of the surrounding city is growing as more and more people are attracted to employment opportunities at the university. Village Union, if adopting an ecosystem perspective, would focus on all of the following, except:

A) Air pollution caused by university vehicles. B) The impact of university expansion on local duck populations. C) The University's practice of greenwashing. D) Decreased deer populations caused by loss of grasslands due to increased housing development in the surrounding community. E) The increased enrollment on the university campus and land use.

Business

Several senior managers recently left Bass Automobile Inc. and went to work at Unicorn Autos Inc., a rival company. What does this imply?

A. Bass Automobiles Inc. faced resource leakage. B. The resource stock of Bass Automobiles Inc. increased. C. The resource flow into Unicorn Autos Inc. was reduced. D. Bass Automobiles Inc.'s tangible assets decreased.

Business

Certified Management Accountants (CMA) must complete a specified number of continuing professional education credits each reporting period. Which of the four standards of ethical conduct issued by the Institute of Management Accountants likely motivated this requirement?

A. Confidentiality B. Integrity C. Competence D. Objectivity

Business

It is certainly reasonable to use this conflict management strategy when the issue at hand is something of little importance to you.

a. Acclimation b. Collaboration c. Competition d. Accommodation

Business