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"Rather fail with honor than succeed by fraud."
--Sophocles (496-406 BC)
CASH
- belongs to broad category of assets called financial
assets

FINANCIAL ASSET
- cash or contractual right to receive...
CASH ITEM
- any item used as standard medium of
exchange

- for a limited viewpoint, it refers to currency
and coins in th...
- not all cash items qualify for reporting as
part of the account title “cash” or “Cash on Hand
and in Banks” on the state...
CASH ITEMS
Unrestricted and
immediately available for
use in current operations

For use other than
for current
operations...
CASH ON HAND
a. Undeposited cash collections – currencies
such as bills and coins
b. Cash items awaiting deposit – custome...
WORKING FUNDS
cash segregated for current use in the ordinary
conduct of business.
a. Petty cash fund

b. Change fund
c. P...
CASH EQUIVALENTS
• These are highly liquid financial instruments that
are so near their maturity and that there is
insigni...
TEMPORARY INVESTMENTS
• These are not included as part of cash equivalents
because these equity securities do not have
mat...
•

Although cash equivalents are not
cash, they are generally presented on the
statement of financial position together
wi...
• CASH is generally measured at face
value, which is its fair value.

• DEMAND DEPOSITS are measured using
the exchange ra...
FOREIGN CURRENCY should be translated to
Philippine currency using exchange rate at the
reporting date.

CASH IN CLOSED BA...
CUSTOMERS’ POST-DATED CHECKS AND NSF
CHECKS AND IOUS should be reported as receivables
rather than cash.
EXPENSE ADVANCES ...
UNDELIVERED OR UNRELEASED CHECKS
are the company’s checks drawn and recorded
but are not actually issued or delivered to t...
COMPENSATING BALANCES are minimum
amounts that a company agrees to maintain in
bank checking account as support or collate...
• Segregation of duties for handling cash and
recording cash transactions.
• Imprest system
• Voucher system
• Internal au...
•

Under this system of cash control, all cash receipts are
deposited intact and all cash payments should be made by
means...
A responsible employee is designated as petty cashier. A
check drawn payable to petty cash is encashed, and the petty
cash...
As time passes, the petty cashier disburses money from
the fund, but only upon authorization of a responsible
officer desi...
When the amount of cash in the fund is low, the petty
cashier submits the signed petty cash vouchers and
accompanying rece...
At year-end, prior to the preparation of financial
statements, an adjusting entry is made to recognize the
payments from t...
In instances that the amount in the petty cash fund
may be deemed inadequate to satisfy the company’s
needs, the fund bala...
• Is a nominal account that is debited for
shortages and credited for overages in the
petty cash fund.
• Such shortages an...
Petty Cash Fund

10 000

Cash in Bank

10 000

*Establishment of petty cash fund

Transportation Expense

2 300

Represent...
Transportation Expense

1500

Office Supplies Expense

2500

Advances to Employees

3000

Representation Expense

720

Cas...
The balances of the bank statement
and the bank account in the cash
book rarely agree because of the
timing difference, om...
Bank reconciliation statements can be
used to explain the reasons for the
differences and to identify errors and
omissions...
DEPOSIT IN TRANSIT or
UNDEPOSITED COLLECTION
These are amounts already received and recorded by
the company, but are not y...
OUTSTANDING CHECKS
These are checks that have been written and recorded
in the company's Cash account, but have not yet
cl...
BANK ERRORS
These are mistakes made by the bank. Bank errors could
include the bank recording an incorrect amount, enterin...
Balance per bank statement on Sept. 30, 2011
Adjustments:
Add: Deposits in transit
Deduct: Outstanding checks
Add or Deduc...
DEBIT MEMOS – BANK SERVICE
CHARGE
These are fees deducted from the bank statement for the
bank's processing of the checkin...
DEBIT MEMOS – NSF, DAIF, DAUD
These are checks that were not honored by the bank of
the person or company writing the chec...
DEBIT MEMOS – CHECK PRINTING
CHARGES
This occurs when a company arranges for its bank to
handle the reordering of its chec...
CREDIT MEMOS – INTEREST
EARNED
It will appear on the bank statement when a bank
gives a company interest on its account ba...
CREDIT MEMOS – NOTES
RECEIVABLE
These are assets of a company. When notes come
due, the company might ask its bank to coll...
ERRORS
It is in the company's Cash account result from the
company entering an incorrect amount, entering a
transaction th...
Balance per books on Sept. 30, 2011
Adjustments:
Deduct: Bank service charges
Deduct: NSF , DAIF, DAUD checks & fees
Deduc...
CASH BOOK
DEBIT

CREDIT

It represents an
increase

It represent a
decrease
BANK STATEMENT

DEBIT

It represents
a decrease

CREDIT BALANCE

It represent
an increase

It represents
the amount
owed t...
Company A's bank statement dated Dec 31, 2011 shows a balance
of $24,594.72. The company's cash records on the same date s...
2.A deposit of $400.00 made on Dec 31 does not appear on
bank statement.
3.An NSF check of $850 was returned by the bank w...
Company A
Bank Reconciliation
December 31, 2011
Balance as per Bank, Dec 31
Add: Deposit in Transit
Less: Outstanding Chec...
Balance as per Books, Dec 31
Add:
Interest Income from Bank
Note Receivable Collected
by Bank
Interest Income from Note
Re...
A PROOF OF CASH is essentially a roll forward
of each line item in a bank reconciliation from
one accounting period to the...
When used for each line item in a bank reconciliation, the
proof of cash highlights areas in which there are
discrepancies...
A proof of cash can indicate an array of other
reconciliation issues that will require adjustments to a
company's accounti...
A PROOF OF CASH can also uncover instances of
fraud. If there is a difference between the totals, it can
indicate the pres...
A PROOF OF CASH is more complicated to
complete than a bank reconciliation. However,
it provides a greater degree of detai...
1. The balance on the bank statement with the
general ledger balance at the beginning of the
proof-of-cash period
2. Cash ...
Test cash transactions for a given period to
verify the following existence and completeness
assertions, as it relates to ...
•All recorded (on the client's books) cash
receipts were actually deposited. (existence)
•All receipts deposited in the ba...
The standard 4 column proof of cash reconciles client
books and records with 3rd party bank records for
beginning (column ...
Reconciling
Item

Column

Affected

Explanation

Ending DIT

1

You must add this amount to the beginning cash
balance per...
Beginning
Outstanding
Checks

Ending
Outstanding
Checks

Explanation

1

You must subtract this amount from the beginning ...
Reconciling Item
Customer NSF Checks
redeposited by client in
same period

Column
Affected

Explanation

3
Customer NSF Ch...
• http://www.accountingtools.com/questions-andanswers/what-is-a-proof-of-cash.html
• http://www.mccc.edu/~horowitk/documen...
Cash & cash equivalents
Cash & cash equivalents
Cash & cash equivalents
Cash & cash equivalents
Cash & cash equivalents
Cash & cash equivalents
Cash & cash equivalents
Cash & cash equivalents
Cash & cash equivalents
Cash & cash equivalents
Cash & cash equivalents
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Cash & cash equivalents

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  • http://accountingexplained.com/financial/cash-and-equiv/bank-reconciliation
  • http://www.accountingtools.com/questions-and-answers/what-is-a-proof-of-cash.htmlhttp://www.mccc.edu/~horowitk/documents/arens12e_23.pdfhttp://www.principlesofaccounting.com/chapter6/chapter6.html#Reconciliationproflorsbach.tripod.com/Proof.doc‎
  • Transcript of "Cash & cash equivalents"

    1. 1. "Rather fail with honor than succeed by fraud." --Sophocles (496-406 BC)
    2. 2. CASH - belongs to broad category of assets called financial assets FINANCIAL ASSET - cash or contractual right to receive cash or another financial instrument in the future other example: *receivables * investments in debt and securities
    3. 3. CASH ITEM - any item used as standard medium of exchange - for a limited viewpoint, it refers to currency and coins in the circulation - for accounting purposes, an item is considered cash if it is acceptable by bank or other financial institution for deposit at face value
    4. 4. - not all cash items qualify for reporting as part of the account title “cash” or “Cash on Hand and in Banks” on the statement of financial position - the cash item must be unrestricted and must be immediately available for use in current operations to qualify for presentation as part of Cash on the statement of financial position
    5. 5. CASH ITEMS Unrestricted and immediately available for use in current operations For use other than for current operations For payment of operating expenses For payment of current liabilities For acquisition of current asset “CASH” in the current asset section Other non-current financial asset
    6. 6. CASH ON HAND a. Undeposited cash collections – currencies such as bills and coins b. Cash items awaiting deposit – customers’ checks, travelers’ checks, bank drafts, money orders. CASH IN BANK includes demand deposits. There are unrestricted funds deposited in a bank that can be withdrawn upon demand such as amounts in checking and savings account.
    7. 7. WORKING FUNDS cash segregated for current use in the ordinary conduct of business. a. Petty cash fund b. Change fund c. Payroll fund d. Dividend fund e. Tax fund f. Interest fund
    8. 8. CASH EQUIVALENTS • These are highly liquid financial instruments that are so near their maturity and that there is insignificant risk of change in value due to fluctuation of interest rates • Maturity dates start from the date of acquisition of the instrument and not from the date indicated on the face of the instrument.
    9. 9. TEMPORARY INVESTMENTS • These are not included as part of cash equivalents because these equity securities do not have maturity dates. • Redeemable preference shares that are to be reacquired by the issuing corporation at a determined redemption date, qualify to be reported as cash equivalents if purchased within three months or less before redemption date.
    10. 10. • Although cash equivalents are not cash, they are generally presented on the statement of financial position together with cash using the account title “Cash and Cash Equivalents”
    11. 11. • CASH is generally measured at face value, which is its fair value. • DEMAND DEPOSITS are measured using the exchange rate in effect on the reporting date. • Not necessary to classify cash to distinguish between currencies on hand, cash in banks, or deposits at various locations.
    12. 12. FOREIGN CURRENCY should be translated to Philippine currency using exchange rate at the reporting date. CASH IN CLOSED BANKS OR BANKS HAVING FINANCIAL DIFFICULTY OR IN BANKRUPTCY should be reclassified as receivable and should be written down to its recoverable amount.
    13. 13. CUSTOMERS’ POST-DATED CHECKS AND NSF CHECKS AND IOUS should be reported as receivables rather than cash. EXPENSE ADVANCES such as advances for employee travel, and postage stamps should be reported as prepaid expenses and not as “cash”. BANK OVERDRAFTS should be reported as a current liability, except when the depositor has sufficient funds in another account with the same bank.
    14. 14. UNDELIVERED OR UNRELEASED CHECKS are the company’s checks drawn and recorded but are not actually issued or delivered to the payees as of the reporting date. COMPANY’S POSTDATED CHECK which has been recorded as issued and delivered to payees before or at the reporting date should be reverted to cash.
    15. 15. COMPENSATING BALANCES are minimum amounts that a company agrees to maintain in bank checking account as support or collateral for a loan by the depositor. CASH SET ASIDE FOR LONG-TERM SPECIFIC PURPOSE is reported as non-current financial asset.
    16. 16. • Segregation of duties for handling cash and recording cash transactions. • Imprest system • Voucher system • Internal audits at irregular intervals • Periodic reconciliation of bank statement balance and cash balance in the company’s accounting records.
    17. 17. • Under this system of cash control, all cash receipts are deposited intact and all cash payments should be made by means of checks. • However, an enterprise considers it inconvenient and impractical to write checks for such small items as taxi fares, newspaper delivery charges, postage, express charges, and minor supplies. • A company usually pays for these kinds of items from a • An imprest petty cash fund is established for a fixed amount and allows a company to effectively control small amounts of cash fairly simply. petty cash fund.
    18. 18. A responsible employee is designated as petty cashier. A check drawn payable to petty cash is encashed, and the petty cashier places the money in the petty cash fund (which is often kept in a locked box or petty cash drawer). The check, which establishes the fund, is usually for an amount that the company estimates will last from two to four weeks. Journal entry for the establishment of the petty cash fund is as follows: Petty Cash Fund Cash in Bank xxx xxx
    19. 19. As time passes, the petty cashier disburses money from the fund, but only upon authorization of a responsible officer designated to authorize payment from the fund. To request payment from the petty cash fund, a petty cash voucher must be prepared by the petty cash custodian for payment. Upon payment, the petty cashier keeps the petty cash voucher, and he shall have it signed by the person receiving cash. Any receipt or invoice supporting the payment must be attached to the signed voucher. Ideally at anytime, the remaining bills and coins and the total amount of the paid petty cash fund was established.
    20. 20. When the amount of cash in the fund is low, the petty cashier submits the signed petty cash vouchers and accompanying receipts and invoices to the general cashier to request for reimbursement. Reimbursement is made equal in amount to the sum of the petty cash vouchers submitted. The reimbursement, therefore, is for an amount that will increase the amount of bills and coins remaining in the fund to its original amount. The replenishment of the fund is recorded as: Expenses Cash in Bank xxx xxx
    21. 21. At year-end, prior to the preparation of financial statements, an adjusting entry is made to recognize the payments from the fund that are not replenished. This adjustment likewise updates and brings the petty cash fund general ledger account to an amount equal to actual cash items in the petty cash fund as of the reporting date. This avoids understatement of expenses and overstatement of cash. This adjustment is usually reversed at the beginning of the ensuring period. Year-end adjustment is recorded as follows: Expenses Petty Cash Fund xxx xxx
    22. 22. In instances that the amount in the petty cash fund may be deemed inadequate to satisfy the company’s needs, the fund balance is increased and the following journal entry is made: Petty Cash Fund Cash in Bank xxx xxx
    23. 23. • Is a nominal account that is debited for shortages and credited for overages in the petty cash fund. • Such shortages and overages usually result from errors in making change or failure to obtain receipts for very small amounts. • In addition, receipts may have been written for an incorrect amount, or money from the fund may have been lost or stolen.
    24. 24. Petty Cash Fund 10 000 Cash in Bank 10 000 *Establishment of petty cash fund Transportation Expense 2 300 Representation Expense 3 400 Office Supplies Expense 4 200 Cash in Bank *Replenishment 9 900
    25. 25. Transportation Expense 1500 Office Supplies Expense 2500 Advances to Employees 3000 Representation Expense 720 Cash Short and Over Petty Cash Fund *Adjusting Entry 80 7800
    26. 26. The balances of the bank statement and the bank account in the cash book rarely agree because of the timing difference, omissions and errors made by the bank or the firm itself.
    27. 27. Bank reconciliation statements can be used to explain the reasons for the differences and to identify errors and omissions in both documents, so that corrections can be made as soon as possible.
    28. 28. DEPOSIT IN TRANSIT or UNDEPOSITED COLLECTION These are amounts already received and recorded by the company, but are not yet recorded by the bank, either because it is not yet received by the bank as of cutoff time (deposit in transit) or it has not yet been deposited as of the end of the month (undeposited collection) * It understates the bank balance.
    29. 29. OUTSTANDING CHECKS These are checks that have been written and recorded in the company's Cash account, but have not yet cleared the bank account. Checks written during the last few days of the month plus a few older checks are likely to be among the outstanding checks. * It overstates the bank balance.
    30. 30. BANK ERRORS These are mistakes made by the bank. Bank errors could include the bank recording an incorrect amount, entering an amount that does not belong on a company's bank statement, or omitting an amount from a company's bank statement. The company should notify the bank of its errors. Depending on the error, the correction could increase or decrease the balance shown on the bank statement. * (Since the company did not make the error, the company's records are not changed.)
    31. 31. Balance per bank statement on Sept. 30, 2011 Adjustments: Add: Deposits in transit Deduct: Outstanding checks Add or Deduct: Bank errors Adjusted/corrected balance per bank
    32. 32. DEBIT MEMOS – BANK SERVICE CHARGE These are fees deducted from the bank statement for the bank's processing of the checking account activity (accepting deposits, posting checks, mailing the bank statement, etc.) The bank might deduct these charges or fees on the bank statement without notifying the company. When that occurs the company usually learns of the amounts only after receiving its bank statement.
    33. 33. DEBIT MEMOS – NSF, DAIF, DAUD These are checks that were not honored by the bank of the person or company writing the check because that account did not have a sufficient balance. As a result, the check is returned without being honored or paid. When the NSF check comes back to the bank in which it was deposited, the bank will decrease the checking account of the company that had deposited the check. The amount charged will be the amount of the check plus a bank fee.
    34. 34. DEBIT MEMOS – CHECK PRINTING CHARGES This occurs when a company arranges for its bank to handle the reordering of its checks. The cost of the printed checks will automatically be deducted from the company's checking account.
    35. 35. CREDIT MEMOS – INTEREST EARNED It will appear on the bank statement when a bank gives a company interest on its account balances. The amount is added to the checking account balance and is automatically on the bank statement. Hence there is no need to adjust the balance per the bank statement. However, the amount of interest earned will increase the balance in the company's Cash account on its books.
    36. 36. CREDIT MEMOS – NOTES RECEIVABLE These are assets of a company. When notes come due, the company might ask its bank to collect the notes receivable. For this service the bank will charge a fee. The bank will increase the company's checking account for the amount it collected (principal and interest) and will decrease the account by the collection fee it charges.
    37. 37. ERRORS It is in the company's Cash account result from the company entering an incorrect amount, entering a transaction that does not belong in the account, or omitting a transaction that should be in the account. Since the company made these errors, the correction of the error will be either an increase or a decrease to the balance in the Cash account on the company's books.
    38. 38. Balance per books on Sept. 30, 2011 Adjustments: Deduct: Bank service charges Deduct: NSF , DAIF, DAUD checks & fees Deduct: Check printing charges Add: Interest earned Add: Notes receivable collected by bank Add or Deduct: Errors in company's cash account Adjusted/corrected balance per books
    39. 39. CASH BOOK DEBIT CREDIT It represents an increase It represent a decrease
    40. 40. BANK STATEMENT DEBIT It represents a decrease CREDIT BALANCE It represent an increase It represents the amount owed to the clients
    41. 41. Company A's bank statement dated Dec 31, 2011 shows a balance of $24,594.72. The company's cash records on the same date show a balance of $23,196.79. Following additional information is available: 1.Following checks issued by the company to its customers are still outstanding: No. 846 issued on Nov 29 No. 875 issued on Dec 26 No. 878 issued on Dec 29 No. 881 issued on Dec 31 $320.00 49.21 275.00 186.50
    42. 42. 2.A deposit of $400.00 made on Dec 31 does not appear on bank statement. 3.An NSF check of $850 was returned by the bank with the bank statement. 4.The bank charged $50 as service fee. 5.Interest income earned on the company's average cash balance at bank was $1,250. 6.The bank collected a note receivable on behalf of the company. Amount received by the bank on the note was $550. This includes $50 interest income. The bank charged a collection fee of $10. 7.A deposit of $430 was incorrectly entered as $340 in the company's cash records.
    43. 43. Company A Bank Reconciliation December 31, 2011 Balance as per Bank, Dec 31 Add: Deposit in Transit Less: Outstanding Checks: No. 846 issued on Nov 29 No. 875 issued on Dec 26 No. 878 issued on Dec 29 No. 881 issued on Dec 31 Adjusted Bank Balance $24,594.72 400.00 $24,994.72 $320.00 49.21 275.00 186.50 830.71 $24,164.01
    44. 44. Balance as per Books, Dec 31 Add: Interest Income from Bank Note Receivable Collected by Bank Interest Income from Note Receivable Deposit Understated $23,196.79 $1,237.22 500.00 50.00 90.00 1,877.22 $25,074.01 Less: NSF Check Bank Service Fee Bank Collection Fee Adjusted Book Balance 850.00 50.00 10.00 910.00 $24,164.01
    45. 45. A PROOF OF CASH is essentially a roll forward of each line item in a bank reconciliation from one accounting period to the next, incorporating separate columns for cash receipts and cash disbursements. The columns (and formula) used for a proof of cash are: Beginning balance + Cash receipts in the period - Cash disbursements in the period = Ending balance
    46. 46. When used for each line item in a bank reconciliation, the proof of cash highlights areas in which there are discrepancies, and which may therefore require further investigation, and probably some adjusting entries. A proof of cash would be used in situations where controls over cash are weak. It essentially combines two bank reconciliations, reconciling all transactions that occurred during the period to the client’s Cash Receipts Journal and Cash Disbursements Journal.
    47. 47. A proof of cash can indicate an array of other reconciliation issues that will require adjustments to a company's accounting records, including: • Bank fees not recorded • Not sufficient funds checks not deleted from the deposit records • Interest income or expense not recorded • Checks or deposits recorded by the bank in different amounts than what they were recorded by the company • Checks cashed that the company voided • Cash disbursements and/or receipts recorded in the wrong account
    48. 48. A PROOF OF CASH can also uncover instances of fraud. If there is a difference between the totals, it can indicate the presence of unauthorized borrowings and repayments within the time period covered by a single bank statement. Thus, if a controller were to illegally withdraw 100,000 from the company accounts near the beginning of the month for his personal use, and replaced the funds before the end of the month, the issue would not appear in a normal bank reconciliation as a reconciling item. However, a proof of cash would be more likely to flag the extra cash withdrawal and cash return.
    49. 49. A PROOF OF CASH is more complicated to complete than a bank reconciliation. However, it provides a greater degree of detail, and so makes it easier to locate errors than a bank reconciliation. Thus, it may be cost-effective to use a proof of cash when you expect to find a large number of different cash-related errors within an accounting period.
    50. 50. 1. The balance on the bank statement with the general ledger balance at the beginning of the proof-of-cash period 2. Cash receipts deposited per the bank with the cash receipts journal for a given period 3. Cancelled checks clearing the bank with those recorded in the cash disbursements journal for a given period 4. The balance on the bank statement with the general ledger balance at the end of the proof-ofcash period
    51. 51. Test cash transactions for a given period to verify the following existence and completeness assertions, as it relates to transactions, when internal controls over cash transactions are not effective in design or performance and an audit of the ending cash balance is not enough because of corollary misstatements to other accounts that result from unrecorded cash transactions or fictitious transactions.
    52. 52. •All recorded (on the client's books) cash receipts were actually deposited. (existence) •All receipts deposited in the bank were recorded on the client's books. (completeness) •All recorded cash disbursements were processed by the bank. (existence) •All disbursements processed by the bank were recorded. (completeness)
    53. 53. The standard 4 column proof of cash reconciles client books and records with 3rd party bank records for beginning (column 1) and ending (column 2) balances, as well as cash receipts/deposits (column 2) and cash disbursements/charges (column 3) for a given period. Usually one starts with amounts from the bank statement(s) and reconciles to what is reflected in the client's general ledger and/or cash receipts and disbursements journal, as explained below:
    54. 54. Reconciling Item Column Affected Explanation Ending DIT 1 You must add this amount to the beginning cash balance per bank because the bank did not receive the deposits before the prior month cut off. 2 Beginning DIT You must subtract this amount from the deposits shown by the bank for the period because these were recorded on the client's books in prior period. 2 You must add this amount to the deposits shown by the bank for the period because these were recorded on the client's books this period, but will not be received by the bank until next period. 4 You must add this amount to the ending balance per the bank because the bank did not received them until after the end of the period, but they were recorded on the client's books this period.
    55. 55. Beginning Outstanding Checks Ending Outstanding Checks Explanation 1 You must subtract this amount from the beginning cash balance per bank because the bank did not receive the checks for processing before the prior month cut off. 3 Reconciling Item Column Affected You must subtract this amount from the disbursements/charges shown by the bank for the period because they were recorded on the client's books in the prior period. 3 4 You must add this amount to the disbursements/charges shown by the bank for the period because they were recorded on the client's books in this period, but will not be received by the bank for processing until next period. You must subtract this amount from the ending cash balance per bank because the bank did not receive the checks for processing until after this month's cut off, but have been recorded on the client's books.
    56. 56. Reconciling Item Customer NSF Checks redeposited by client in same period Column Affected Explanation 3 Customer NSF Checks redeposited by client in the following period 2 You must subtract this amount from deposits per bank because the client did not record the second deposit as an additional receipt. You must subtract this amount from disbursements/charges per bank because the return of the NSF check was not recorded on the client's books as a cash disbursement. 3 4 You must subtract this amount from disbursements/charges per bank because the return of the NSF check was not recorded on the client's books as a cash disbursement. You must add this amount to the ending balance per the bank because the bank reduced the balance when the check was returned NSF by the customer's bank and the client did not record it as an additional disbursement and it is basically a DIT at period's end.
    57. 57. • http://www.accountingtools.com/questions-andanswers/what-is-a-proof-of-cash.html • http://www.mccc.edu/~horowitk/documents/arens12e_23.pdf • http://www.principlesofaccounting.com/chapter6/chapter6.ht ml#Reconciliation • proflorsbach.tripod.com/Proof.doc • http://accountingexplained.com/financial/cash-andequiv/bank-reconciliation • http://accountingcoach.com • Intermediate Accounting Vol 1 (Nenita S. Robles & Patricia Empleo)
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