131.
Bank Reconciliation statement is the comparision of a bank statement (sent by bank) with the

132.
A cheque returned by bank marked "NSF" means that

133.
Bank Reconciliation statement is prepared by

134.
Unpresented cheques are also referred to as

135.
_______ are cheques that are issued by the business but not yet presented to bank for payment

136.
Accrued expenses are considered as

137.
Prepaid expenses are considered as

138.
Earned but not yet received income is treated as

139.
Revenue earned but not yet received by the business is known as

140.
Which of the following is not regarded as the fundamental concept that is identified by IAS-1?