Which of the following is not a categorization under accountable paper items?

In the context of accountable paper items, it is essential to understand what this term refers to. Accountable paper items generally include items that are tracked and have intrinsic value due to their potential use or transferability.

Postage stamps, plain stamps, and semi-postal stamps all fall under this category because they are physical items that hold value and are often used for mailing purposes or other services that require a fee. These items must be accounted for due to their monetary value and the responsibilities associated with handling them.

Electronic funds transfer, on the other hand, does not fit into the categorization of accountable paper items. It is a digital method of moving money from one bank account to another without the need for physical paper items. Since it does not involve any physical documentation and is entirely electronic, it does not fall under the definition of accountable paper items, emphasizing the distinction between physical and electronic transactions.