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ACC 120: Principles of Financial Accounting

LO 5.1: Define fraud and internal control(s)

LO 5.2: Explain common principles and limitations of internal control(s)

LO 5.3: Apply internal control principles to cash receipts and payments

LO 5.4: Perform the key control of reconciling cash to bank statements

LO 5.5: Explain the reporting of cash

LO 5.S1: Describe the operations of petty cash systems

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