Accounting 10, 20, 30

(a)	Recognize the purpose of the bank reconciliation as a method of cash control.
(b)	Prepare a bank reconciliation and update accounting records (journals, cheque stubs) after the reconciliation.
(c)	Compare a business reconciliation to a personal situation.
(d)	Identify the need for a set of internal cash control procedures for a business to protect against theft, waste and to ensure accurate data.
(e)	Examine and express one's own beliefs, values, and attitudes when handling ethical and unethical situations relating to cash and business practices.
(f)	Discuss how the frequency of cash transactions requires a cash receipts journal, cash payments journal, or a synoptic/combination journal to be used as the book(s) of original entry.