Following is a bank reconciliation for Zocar Enterprises for June

Following is a bank reconciliation for Zocar Enterprises for June 30, 2018.

When reviewing the bank reconciliation, Zocar’s auditor was unable to locate any reference to the NSF check on the bank statement. Furthermore, the clerk who reconciles the bank account and records the adjusting entries could not find the actual NSF check that should have been included in the bank statement. Finally, there was no specific reference in the supporting records identifying a party who had written a bad check.

Required
a. Prepare the adjustments that the clerk would have made to record the NSF check.
b. Assume that the clerk who prepares the bank reconciliation and records the adjustments also makes bank deposits. Explain how the clerk could use a fictitious NSF check to hide the theft of cash.
c. How could Zocar avoid the theft of cash that is concealed by the use of fictitious NSF checks?

 

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