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IIA

IIA-CFSA · Question #332

Cash and due from other bank accounts that are listed as a caption on the balance sheet include all currency and coin, cash being collected, and account balances with other banks:

The correct answer is A. Except material-interest-bearing accounts which should be disclosed separately. See the full explanation below for the reasoning.

Question

Cash and due from other bank accounts that are listed as a caption on the balance sheet include all currency and coin, cash being collected, and account balances with other banks:

Options

  • AExcept material-interest-bearing accounts which should be disclosed separately
  • BIncluding material interest bearing accounts, which should be disclosed separately.
  • CPreferably material interest bearing accounts.
  • DNone of these

How the community answered

(24 responses)
  • A
    75% (18)
  • B
    4% (1)
  • C
    4% (1)
  • D
    17% (4)

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