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Receipts supporting the petty cash disbursements are given to the petty cashier. For Z-Mart, receipts are submitted for miscellaneous expenses for $46.50, transportation-in for $15.05, delivery expense for $5.00, and office supplies expenses for $4.75. When the petty cash fund is low, the petty cashier takes the receipts to the company cashier and requests a check in that amount to replenish the petty cash fund. For Z-Mart, the petty cash reimbursement is for $71.30, the total of the receipts. When the check is issued, the accountant makes an entry to debit the expenses or assets indicated on the receipts and credits cash. Banks offer certain protections for your cash. For example, use of a bank account is a more secure place for your cash than a safe at the office. Signature cards are used so the bank knows whose signature is approved for use on checks. Deposit tickets provide support for deposits to your account. Checks provide authorization for disbursements from your account. Electronic funds transfers limit the number of people who have their hands on the cash and so it reduces theft and fraud. Bank statements are provided so customers can reconcile their accounts in a timely manner and can detect any unusual or unauthorized activity. Different banks use different formats for their bank statements, but all of them include the following items of information: Beginning-of-period balance of the depositor’s account. Checks and other debits decreasing the account during the period. Other debits might include bank service charges or fees, checks deposited that are uncollectible, corrections of pervious errors, withdrawals from ATM machines, and periodic payments arranged in advance by the depositor. Deposits and other credits increasing the account during the period. End-of-period balance of the depositor’s account. This information reflects the bank’s records. The graphic on this slide illustrates one type of bank statement. Identify each of these four i