Match the items below by entering the appropriate code letter in the space provided.
A. Prenumbered documents
B. Custody of an asset should be kept separate from the record-keeping for that asset
C. Cash registers, garment sensors and burglar alarms are examples
D. Bonding employees
E. Collusion
F. Payee
G. Maker
H. NSF cheques
I. Cash equivalents
J. Bank service charge
1. Segregation of duties
2. One to whom a cheque is payable
3. Two or more employees circumventing prescribed procedures
4. Prevent a transaction from being recorded more than once
5. Cheques which have been returned by the maker’s bank for lack of funds
6. Physical control device
7. One who issues a cheque
8. Insurance protection against misappropriation of assets
9. Bank charge for the use of its services
10. Highly liquid investments