The auditors have two types of working paper files, the current file (CF) and the permanent file (PF). Using the initials and the spaces provided, indicate which file each of the following documents would most likely be filed. 8. loan agreement 9. confirmation of financial institution deposits 10. articles of incorporation 11. an analysis of long-term debt 12. general ledger 13. copies of the corporate by-laws 14. positive confirmation letter of customer's balance 15. bond indenture 16. analysis of owner's equity account 17. chart of accounts 18. pension agreement 19. adjusted trial balance 20. adjusting journal entries 21. analysis of miscellaneous expense 22. copy of financial statements

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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The auditors have two types of working paper files, the current file (CF) and the permanent file (PF). Using
the initials and the spaces provided, indicate which file each of the following documents would most likely
be filed.
8. loan agreement
9. confirmation of financial institution deposits
10. articles of incorporation
11. an analysis of long-term debt
12. general ledger
13. copies of the corporate by-laws
14. positive confirmation letter of customer's balance
15. bond indenture
16. analysis of owner's equity account
17. chart of accounts
18. pension agreement
19. adjusted trial balance
20. adjusting journal entries
21. analysis of miscellaneous expense
22. copy of financial statements
Transcribed Image Text:The auditors have two types of working paper files, the current file (CF) and the permanent file (PF). Using the initials and the spaces provided, indicate which file each of the following documents would most likely be filed. 8. loan agreement 9. confirmation of financial institution deposits 10. articles of incorporation 11. an analysis of long-term debt 12. general ledger 13. copies of the corporate by-laws 14. positive confirmation letter of customer's balance 15. bond indenture 16. analysis of owner's equity account 17. chart of accounts 18. pension agreement 19. adjusted trial balance 20. adjusting journal entries 21. analysis of miscellaneous expense 22. copy of financial statements
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