As of year-end (12/31) for each of the checks above: 1. Is cash on the balance sheet overstated, understated, or properly stated? 2. If overstated or understated, would the misstatement be caught when reconciling the bank cash balance for each account to the book cash balance? 1 (check number 2001) 2 (check number 2002) 3 (check number 6734) 4 (check number 3580) 5 (check number 2008) 6 (check number 2009) 7 (check number 4005) 8 (check number 3599) a. Properly stated b. Overstated / would be caught by reconciliation c. Overstated / would not be caught by reconciliation d. Understated / would be caught by reconciliation e. Understated / would not be caught by reconciliation 
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