The process which postpones entries for the collection of receivables to conceal an existing cash shortage is referred to as:

The process which postpones entries for the collection of receivables to conceal an existing cash shortage is referred to as:

The process which postpones entries for the collection of receivables to conceal an existing cash shortage is referred to as:

   a.    kiting.
    b.    lapping.
    c.    floating.
    d.    shorting.