Chapter 8



CORRELATION CHART, CHAPTER 7

The following chart depicts how the number of the exercise or problem appeared in the last edition (20e) and how the corresponding item now appears in the new edition (21e).

|Chapter 7 |20e |21e |

|Exercise A |E7-1A |E7-1A |

| |E7-2A |E7-2A, modified |

| |E7-3A |E7-3A |

| |E7-4A |E7-4A |

| |E7-5A |E7-5A, modified |

| |E7-6A |E7-6A, modified |

| |E7-7A |E7-7A |

|Problem A |P7-8A |P7-8A, modified |

| |P7-9A |P7-9A |

| |P7-10A |P7-10A |

| |P7-11A |P7-11A |

|Exercise B |E7-1B |E7-1B |

| |E7-2B |E7-2B |

| |E7-3B |E7-3B |

| |E7-4B |E7-4B |

| |E7-5B |E7-5B |

|Exercise B |E7-6B |E7-6B |

| |E7-7B |E7-7B |

|Problem |P7-8B |P7-8B |

| |P7-9B |P7-9B |

| |P7-10B |P7-10B |

| |P7-11B |P7-11B |

|Mastery Problem |No change |No change |

|Challenge Problem |No change |No change |

|Exercise |E7Apx-1A |E7Apx-1A |

| |E7Apx-2A |E7Apx-2A |

| |E7Apx-3A |E7Apx-3A |

|Problem |P7Apx-1B |P7Apx-1B |

|Exercise |E7Apx-1B |E7Apx-1B |

| |E7Apx-2B |E7Apx-2B |

| |E7Apx-3B |E7Apx-3B |

|Problem |P7Apx-4B |P7Apx-4B |

Chapter 7

Accounting for Cash

Learning Objectives

LO1 Describe how to open and use a checking account.

LO2 Prepare a bank reconciliation and related journal entries.

LO3 Establish and use a petty cash fund.

LO4 Establish a change fund and use the cash short and over account.

LO1

I. Accounting for Cash

A. Cash includes currency, coins, checks, money orders, and cashier’s checks.

B. Because cash plays such a central role in operating a business, a system of internal control is necessary.

Teaching Tip

➢ Emphasize that all businesses(large and small(need an internal control system. Such a system protects all assets, not just cash and ensures that the accounting records are correct.

II. Checking Account

Teaching Tips

➢ Consider visiting a bank or having a bank representative come to your class and discuss opening a checking account, using an ATM, and other bank services. At a minimum, ask a student who recently opened a checking account to describe the process.

➢ Bring to class or have students bring to class examples of deposit tickets, checks and stubs, endorsed checks, ATM cards, and bank statements. This both brings to life the material and shows the many types of these items.

A. Opening a Checking Account

1. A signature card must be completed and signed by an authorized person. (See Figure 7-1)

2. The depositor’s social security number or employer identification number (EIN) is shown on the card to identify the depositor.

B. Making Deposits

1. A deposit ticket is a form showing a detailed listing of the items being deposited. (See Figure 7-2)

2. Checks deposited can be identified by ABA (American Bankers Association) Number or the writer of the check.

In-Class Exercise: Complete Exercises E7-2A, E7-2B (5 minutes each)

Teaching Tip

➢ Point out that depositors often do not list ABA numbers on deposit slips.

3. Once deposits are delivered or mailed, the bank issues a receipt.

4. Endorsements

Teaching Tip

➢ Point out that the law now requires endorsements to be placed at the top 1 1/2 inches of the left side of the back of the check. Lines often are provided for the endorsement.

a) Blank endorsement

(1) The depositor simply signs the back of the check.

(2) This makes the check payable to any bearer.

b) Restrictive endorsement (See Figure 7-3)

(1) The depositor adds words such as “For deposit,” “Pay to any bank,” or “Pay to Daryl Beck only” to restrict the payment of the check.

5. Automated teller machines (ATMs) allow depositors to make deposits or withdrawals at all times.

a) Each depositor has a plastic card.

b) Each depositor has a personal identification number (PIN).

c) It is important for the depositor to keep an accounting record of ATM transactions– depositor should always request a receipt when using the ATM.

C. Writing Checks

Teaching Tip

➢ Emphasize that no part of a check should ever be written in pencil.

1. Three parties to each check

a) The drawer is the depositor who orders the bank to pay the cash.

b) The drawee is the bank on which the check is drawn.

c) The payee is the person being paid the cash.

2. Recording methods

a) Check stubs (See Figure 7-4)

b) Check register

c) Financial computer software package

3. Steps in preparing a check

a) Complete the check stub or register.

b) Enter the date, payee name, and the amount of the check.

c) Sign the check.

In-Class Exercise: Complete Exercises E7-3A, E7-3B (5 minutes each)

Teaching Tip

➢ Stress that the check stub or register should be completed first and that the signature is done last since it is the actual authorization to the bank to pay the money.

D. Bank Statement (See Figure 7-5)

1. Gives the balance at the beginning of the period.

2. Lists deposits and other amounts added during the period.

3. Lists checks and other amounts subtracted during the period.

4. Gives the balance at the end of the period.

5. Provides the depositor with cancelled checks or the equivalent and any other forms representing items added to or subtracted from the account

Teaching Tip

➢ Inform students that more banks charge for checks to be returned to customers. Usually, there is a photo of the check available online for customers to view, if desired.

In-Class Exercise: Complete Exercises E7-1A, E7-1B (5 minutes each)

LO2

III. Reconciling the Bank Statement

Teaching Tip

➢ Note that a bank reconciliation is important to identify not only depositor’s errors, but also the bank’s errors. Bank records are not perfect either, even with technology and automation, individuals who work at banks often make mistakes as well.

A. Deposits (See Figure 7-6)

1. There can be timing differences between the depositor’s books and the bank’s books.

B. Cash payments (See Figure 7-7)

1. There can be timing differences between the depositor’s books and the bank’s books.

C. Reasons for differences between Bank and Book Balances

1. Deposits in transit

2. Outstanding checks

3. Service charges

4. Collections

5. Not sufficient fund (NSF) checks

6. Errors

D. Steps in Preparing the Bank Reconciliation

Teaching Tip

➢ Explain to students that when reconciling they are to first put on a banker’s “hat”— think like a banker—and account for all the bank has no knowledge of. Then, they are to put on the business’ “hat”— think like the business—and account for all the business has no knowledge of.

1. Identify deposits in transit (Deposits that have not reached or been recorded by the bank before the bank statement is prepared) and any related errors.

a) Compare deposits listed on the bank statement with deposits in transit on last month’s bank reconciliation.

(1) All of last month’s deposits in transit should appear on the current month’s bank statement.

b) Compare the remaining deposits on the bank statement with deposits listed in the accounting records.

(1) Any deposits listed in the accounting records but not on the bank statement are deposits in transit on the current bank reconciliation.

c) Compare the individual deposit amounts on the bank statement and in the accounting records.

(1) If they differ, the error needs to be corrected.

2. Identify outstanding checks (A check issued that has not been presented to the bank for payment before the statement is prepared) and any related errors.

a) Compare canceled checks with the bank statement and the accounting records.

(1) If the amounts differ, the error needs to be corrected.

b) As each canceled check is compared with the accounting records, place a check mark on the check stub or other accounting record to indicate that the check has cleared.

c) Any checks written that have not been checked off represent outstanding checks on the bank reconciliation.

(1) This includes outstanding checks from last month’s bank reconciliation that have not yet cleared.

3. Identify additional reconciling items, such as credit memos (item that a bank ads to an account) and debit memos (item that a bank deducts from an account).

Teaching Tip

➢ A depositor’s account is a liability to the bank. Thus, a credit memo increases this liability; a debit memo reduces the liability.

a) Review for credit memos.

(1) Increases the bank’s liability.

b) Review for debit memos.

(1) Decreases the bank’s liability.

Teaching Tip

➢ Recall from Chapter 4 that transposition errors and slides can be identified because they are evenly divisible by nine.

In-Class Exercise: Complete Exercises E7-4A, E7-4B (5 minutes each)

In-Class Exercise: Complete Problems P7-8A, P7-8B (10 minutes each)

E. Illustration of a Bank Reconciliation (See Figure 7-8 and Figure 7-9)

1. Deposits in transit are added to the bank statement balance.

2. Outstanding checks are subtracted from the bank statement balance.

3. Error in recording a check

a) Add to the book balance if too much was deducted.

b) Subtract from the book balance if not enough was deducted.

4. Unrecorded ATM withdrawals are deducted from the book balance.

5. NSF check amounts are deducted from the book balance.

6. Bank service charges are deducted from the book balance.

Teaching Tip

➢ Call attention to the fact that items in the lower half of the bank reconciliation, where the adjusted bank balance is computed, always require journal entries.

F. Bank Reconciliation Items that Require Journal Entries (See Figure 7-10)

1. Errors in the depositor’s books require journal entries.

2. Bank additions and deductions that do not already appear in the books require journal entries.

3. Cash is debited or credited as appropriate.

4. The account for which cash was spent or received is debited or credited as appropriate.

In-Class Exercise: Complete Exercises E7-5A, E7-5B (10 minutes each)

G. Electronic Banking

a. Electronic Funds Transfer

i. Uses a computer rather than paper checks to complete bank transactions.

b. Bank Reconciliations

i. With fully electronic banking, the monthly reconciliation can be replaced by a regular “monitoring” of the account.

Teaching Tip

➢ Note that another type of electronic funds transfer (EFT) is used by bank customers to pay utility bills and make mortgage payments without checks (on-line banking).

➢ While many businesses and individuals still write and receive checks, the paper world of banking is shrinking rapidly. In fact, virtually every aspect of banking processes can be handled electronically.

LO3

IV. The Petty Cash Fund

A. Establishing a Petty Cash Fund

1. A check is written to the petty cash custodian for the amount to be set aside in the fund.

2. Petty Cash is an asset that is listed immediately below Cash on the balance sheet.

3. The custodian should be the only person authorized to make payments from the fund.

B. Making Payments from a Petty Cash Fund

1. Petty cash vouchers should be prepared for each payment from the fund. (See Figure 7-11)

2. Vouchers should be signed by the custodian and by the person receiving the cash.

3. Vouchers should be numbered consecutively so that all vouchers can be accounted for.

Teaching Tips

➢ It is important to emphasize that the petty cash payments record is not a journal. This will help students to understand the journal entry made to replenish the petty cash fund.

➢ Note that each payment is entered twice in the petty cash payments record—once in the Total Amount column and once in the distribution of Payments columns.

C. Petty Cash Payments Record (See Figure 7-12)

1. A special multi-column record that supplements the regular accounting records.

a) The headings for Distribution of Payments columns may vary, depending upon the types of expenditures.

D. Replenishing the Petty Cash Fund

Teaching Tip

➢ Some students invariably want to debit Petty Cash when the fund is replenished. A way to convince them to debit the expense accounts is to remind them that the petty cash payments record is not a journal. No expenses have been recorded and the Petty Cash account still has the same balance as when it was established. Therefore, the journal entry must debit the expenses and credit Cash, which gets consumed as the petty cash payments are made.

1. Should be replenished when the fund runs low.

2. Should be replenished at the end of each accounting period.

3. The information in the petty cash payments record is used to replenish the petty cash fund.

a) Once the petty cash is established, an entry is made to Petty Cash only if the amount of the fund is being changed, this would then tie back to original entry to establish fund.

b) In the journal entry to replenish the fund, the debits are to appropriate expense and drawing accounts and the credit is to Cash.

In-Class Exercise: Complete Exercises E7-6A, E7-6B (5 minutes each)

In-Class Problem: Complete Problem 7-10A (10 minutes)

LO4

Teaching Tips

➢ When comparing cash in the register and the register tape, remember to include the change fund.

➢ Tell students that cash short and over can be treated as an expense account in the chart of accounts. Shortages (expenses) are more common than overages because customers are less likely to complain about receiving too much change.

V. The Change Fund and Cash Short and Over

A. Establish a Change Fund

1. Once established, no further entries are made to the change fund unless the amount of the change fund itself is being changed.

2. The change fund is an asset that is listed immediately below cash on the balance sheet.

B. Cash Short and Over

1. Used to accumulate cash shortages and overages throughout the accounting period.

2. The account is debited when cash is short and credited when cash is over.

3. At the end of the period, a debit balance in the account (a net shortage) is treated as an expense.

4. At the end of the period, a credit balance in the account (a net overage) is treated as revenue.

In-Class Exercise: Complete Exercises E7-7A, E7-7B (5 minutes each)

In-Class Exercise: Complete Problems P7-11A, P7-11B (10 minutes each)

Learning Activities

1. Have students compare their personal checks with those of other students in the class. Identify the ABA numbers.

2. Ask students to share their companies’ cash short and over policies.

3. Ask students to share their on-the-job experiences with petty cash.

4. This exercise is to help students understand the petty cash fund. Establish a petty cash custodian “volunteer.” Provide this individual with a large black box labeled Petty Cash. Tell the custodian the amount of the fund but actually shortchange it by several hundred dollars. (Students do not usually think to count the money first). Next, several student salespersons request advances or reimbursements. Upon dispensing funds, the custodian writes the reason on an index card. Soon, provide a surprise audit. The custodian will be quite surprised at the shortage. Students are very good at discovering for themselves the problems of the system, which is far more important than journal entries to set up and replenish the fund. Discuss the opportunities for mistakes and dishonesty in the system.**

** Marianne Fox, “Internal Controls,” Great Ideas in Teaching Introductory Accounting, South-Western College Publishing, Cincinnati, Ohio, 1996, p. 45

Critical Thinking Activity

Have students prepare a written bank reconciliation for their own personal checking accounts following the formatting guidelines presented in the text.

Homework Suggestions

LO1 Study Guide Review Questions 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14; Study Guide Exercises 1, 2; End of Chapter Review Questions 1, 2, 3, 4

LO2 Study Guide Review Questions 15, 16, 17, 18, 19, 20; Study Guide Exercises 3, 4; Study Guide Problem 7; End of Chapter Review Questions 5, 6, 7, 8; Problems P7-9A, P7-9B

LO3 Study Guide Review Questions 21, 22, 23, 24; Study Guide Exercise 5; Study Guide Problem 8; End of Chapter Review Questions 9, 10, 11, 12; Problems P7-10A, P7-10B

LO4 Study Guide Review Questions 25, 26, 27; Study Guide Exercise 6; Study Guide Problem 9; End of Chapter Review Questions 13, 14

Entire Chapter:

Managing Your Writing, Ethics Case, Mastery Problem, and Challenge Problem

Ten Questions Your Students Will Always Ask

1. Do banks really compare signature card signatures to check signatures?

2. Do businesses really use the ABA number of their customers’ checks when making a deposit?

3. Are businesses able to deposit checks not made out exactly like their business name?

4. What happens when a night deposit is lost by the bank?

5. Can a stamp be a signature?

6. How often is the bank really incorrect?

7. How do you prove the bank is incorrect?

8. Where does journalizing the bank reconciliation fall with respect to other end-of-period journalizing activities?

9. How small or large should the petty cash fund be?

10. Is cash short and over used when petty cash is short or over?

Chapter 7 Appendix

Internal Controls

Learning Objectives

LO1 Explain the importance of internal control.

LO2 Define internal control and describe its key components.

LO3 Describe selected internal controls over cash receipts.

LO4 Describe selected internal controls over cash payments and the use of a voucher system.

LO1

I. The Importance of Internal Control

A. The records of business activities must be reliable and timely, so that management has the information it needs to take necessary actions.

B. The assets of the business must be known and protected.

C. Employees must follow the rules and procedures defined by management.

D. Accurate information must be available to report to owners, lenders, and regulatory bodies.

E. Section 404 Internal Control Report Sarbanes-Oxley Act (SOX) (See Figure 7A-1)

1. SOX applies to all publicly held companies.

2. Section 404 requires annual reports on the effectiveness and quality of internal controls.

3. Nonpublicly held companies are following the trend.

LO2

II. Internal Control

A. A system developed by a company to provide reasonable assurance of achieving:

1. Effective and efficient operations.

2. Reliable financial reporting.

3. Compliance with laws and regulations.

B. Internal control frameworks

1. Control Environment

a) Is the policies, procedures, and attitudes of the top management and owners of the business.

b) Includes the organization structure, management’s philosophy and operating style, integrity and ethical values, and commitment to competent, trustworthy employees.

c) Provides the foundation for all other components of internal control.

2. Risk Assessment

a) Is management’s process for identifying, analyzing, and responding to its business risks.

b) All businesses face various and changing risks from both external and internal sources.

c) These risks include error and fraud.

3. Control Activities

Teaching Tip

➢ Emphasize to students that internal controls are important in every business, regardless of its size. The main effect of size on internal controls is that in larger businesses, the internal controls need to be more formal and tend to be more costly.

a) Segregation of duties

(1) Different employees should be responsible for different parts of a transaction.

(2) Employees who account for transactions should not also have custody of the assets.

Teaching Tip

➢ Explain to students the fundamental internal control concept that no employee should be in a position to take business assets for personal use and conceal the fact that they did so.

b) Authorization procedures and related responsibilities

(1) Every business activity should be properly authorized.

(2) Signed documents should show who is responsible for every business transaction.

Teaching Tip

➢ Note how just requiring employees to sign off on various documents improves performance because the employees know they will be held directly responsible for their actions.

c) Adequate documents and records

(1) Accounting documents and records should be used to support all business transactions.

(2) Documentation should be prenumbered, used in sequence, and subsequently accounted for.

d) Protection of assets and records

(1) Physical protections—locks, safes, etc.

(2) Logical protections—passwords, etc.

Teaching Tip

➢ Stress the importance of the trail of documents in the internal control system. These documents are the evidence underlying the entries in the journals and ledgers.

4. Information and Communication System

a) Is the set of procedures, processes, and records established to initiate, process, record, and report the business’s transactions.

b) Accounts for the related assets and liabilities.

5. Monitoring Processes (See Figure 7A-2)

a) Determine if controls are operating properly and are responsive to:

(1) On-going activities.

(2) Separate processes.

b) Internal auditors

(1) Evaluate the design of the internal control system.

(2) Perform specific tests to determine whether internal controls are operating properly.

In-Class Exercise: Complete Exercises E7Apx-1A, E7Apx-1B (5 minutes each)

LO3

III. Receipt of Cash

A. Main purposes of internal controls over cash receipts (See Figure 7A-3)

1. To make sure that all cash received by the business is recorded in the accounts.

a) If cash is received daily from customers, the use of a cash register or terminal with a printed receipt is essential.

(1) Only authorized employees should be allowed to operate the register.

(2) The register should generate an internal record of all transactions entered, including a total of cash receipts.

(3) Any differences greater than a small amount to allow for errors in making change should be investigated.

(4) All cash receipts should be deposited daily in the business bank account.

(5) The total deposited and the total cash receipts according to the register should be reconciled and any differences investigated.

2. To make sure that the cash is promptly deposited in the business bank account.

a) If cash is received as collections on account, the mail room should be supervised and employees who handle the cash (checks) should have no access to the accounting records.

(1) When the mail is opened, a remittance list should be prepared showing all amounts received and from whom they are received.

(2) Checks should be immediately endorsed “For deposit” to the business bank account.

(3) The total of the remittance list and the amount of the bank deposit should be independently verified and any differences investigated.

B. An additional internal control common to both systems is the independent monthly preparation of a bank reconciliation.

1. The reconciliation should be prepared by employees who have no access to cash.

2. Any differences should be investigated.

C. One of the reasons internal controls over cash are so important is that they help businesses manage their cash resources.

LO4

Teaching Tips

➢ Students who have experience with a small business might see the voucher system as cumbersome and expensive. Admit to these students that a formal voucher system is most appropriate for medium- and large-size businesses. The volume of transactions in a business must be sufficient to warrant the cost of such a system.

IV. The Voucher System

A. Main purpose of internal controls over cash payments

1. To make sure cash is paid only for goods and services received by the business consistent with its best interests.

a) To achieve this objective, controls are needed from the beginning of the process of acquiring goods and services, through the payment of cash for those goods and services.

B. Voucher System (See Figure 7A-4)

1. Is a control technique that requires every acquisition and subsequent payment to be supported by an approved voucher.

2. A voucher is a document which shows that an acquisition is proper and the payment is authorized. (See Figure 7A-5)

a) The front of the voucher usually shows the voucher number, date, supplier, and what was purchased.

b) The back of the voucher indicates the accounts to be debited and the payment date, check number, and amount.

3. The Purchasing Process (See Figure 7A-5)

a) Vouchers are prepared if the purchases requisition, purchase order, receiving report and purchase invoice agree.

b) Vouchers are entered in a special journal called the voucher register.

c) After the voucher is entered in the voucher register, the voucher and supporting documents are stapled together and then filed in an unpaid voucher file.

d) Control activities

1) Duties are segregated.

2) Authorization is required.

3) Documents are required to support the vouchers.

4) Vouchers are sequentially numbered.

e) Each purchase should be supported by five documents.

1) Voucher

2) Purchase invoice

3) Receiving report

4) Purchase order

5) Purchase requisition

Teaching Tips

➢ Flowcharts are generally viewed as a more effective way than a narrative to describe and document an accounting system. The flowcharts used here follow standard conventions in use of symbols, but are highly simplified. For example, the document symbol is used for all documents, the rectangle is used for all actions and processes, and the inverted triangle depicts a document file. to keep the flowcharts very simple, however, the flow of a copy of the purchase requisition and purchase order to the vouchers payable section is not clearly shown. You might want to explain the standard flowcharting symbols and the simplification to the students.

➢ Take a moment to explain the difference between a supplier invoice and a monthly statement. Students are familiar with paying monthly statements, so they have trouble understanding paying individual invoices. Point out that a business can make several payments to the same supplier in a single month for different purchases.

4. The Payment Process (See Figure 7A-6)

a) Paying the voucher

1) Vouchers are pulled from the unpaid voucher file on the due date and given to the people responsible for preparing and signing checks.

2) Cashiers review each voucher and supporting documents to see that the expenditure is proper.

3) The check is prepared, signed, and sent to the supplier.

Teaching Tip

➢ Stress the absolutely critical function of the check signer in reviewing the voucher and supporting documents. If checks are written only with clear evidence that goods or services were ordered, received, and billed for the proper amount, management has good control of its expenditures.

b) Voucher check (See Figure 7A-7)

1) Is a check with space for entering data about the voucher being paid.

2) Two parts of a voucher check:

a) The check itself.

b) An attached statement, which indicates the invoice being paid and any deductions.

c) Paid vouchers file

1) Vouchers and supporting documents are canceled to indicate payment.

2) Vouchers are filed numerically or by supplier.

d) Check register

1) Is a special journal used to record all checks written in a voucher system.

2) A copy of check is used to enter the payment.

In-Class Exercise: Complete Exercises E7Apx-3A, E7Apx-3B (5 minutes each)

Learning Activity

The area of internal controls over cash provides an excellent opportunity for a field trip. The students are to go to a retail store or a restaurant and observe the controls that the establishment uses over cash. They are also encouraged to talk to the manager about other controls that may not be obvious. The cash register will probably appear on everyone’s write-up. Hopefully, students will spot some lack of controls as well as controls over tips, making change, deposits, etc.**

** Dorcas E. Berg, “Field Trips,” Great Ideas in Teaching Introductory Accounting, South-Western College Publishing, Cincinnati, Ohio, 1996, p. 202.

Critical Thinking Activities

1. Ask students who have job experience to discuss the internal controls they have found in place in their various jobs. The discussion can be very meaningful if students can list examples of strong and weak internal controls.

2. Ask students to think of situations in which a business’ assets could be in jeopardy because of a lack of internal control. Student teams could research incidents in which weak internal controls have resulted in ethical or legal problems for a business or its owners. Use the discussion to emphasize how the voucher system can be a tool that can be used to make sure all the checks and balances are in place.

Homework Suggestions

LO1 End of Appendix Review Question 1

LO2 End of Appendix Review Questions 2, 3, 4; End of Appendix Exercises E7Apx-2A, E7Apx-2B

LO3 End of Appendix Review Question 5

LO4 End of Appendix Review Questions 6, 7, 8, 9; End of Appendix Problems P7Apx-4A, P7Apx-4B

Ten Questions Your Students Will Always Ask

1. To whom are these companies supposed to report?

2. Wouldn’t a highly controlled environment lead to employee distrust?

3. Would computer networking create even more problems with security?

4. Would a “medium-” or “large-size” company be determined by income/profit or by number of employees?

5. Isn’t a voucher system extremely expensive?

6. Is a voucher a separate piece of paper authorizing payment?

7. Are all purchases recorded in the voucher register?

8. Are all cash payments—including drawing—recorded in the voucher register?

9. Do we still maintain subsidiary ledgers for our suppliers?

10. How is a messed up (coffee spills, mistakes, etc.) voucher or voucher check voided?

................
................

In order to avoid copyright disputes, this page is only a partial summary.

Google Online Preview   Download