two advantages of performing reconciliations of the cash account to the balances on the bank statements

1. Describe two advantages of performing reconciliations of the cash account to the balances on the bank statements.
2. Describe the potential sources of difference between a cash account and its associated bank statement balance.
3. What kinds of bank reconciliation items require the firm to make adjusting entries?
4. Describe how cash over and short can be used for internal control purposes.