超星 - Assignment 4

单选题

Interestpaidonacompany'scheckingaccountshouldappearonthebankreconciliationas:

A. addedtothebankbalance.
B. addedtothebookbalance.
C. deductedfromthebookbalance.
D. havingnoimpactonthebookbalance.

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单选题

AllofthefollowingwillappearonthebooksideofthereconciliationEXCEPTfor:

A. servicecharges.
B. electronicfundstransfers.
C. depositsintransit.
D. bookerrors.

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单选题

Inabankreconciliation,itemsrecordedbythebank,butnotyetrecordedbythecompany,include:

A. depositsintransit.
B. bankcollections.
C. outstandingchecks.
D. bothdepositsintransitandoutstandingchecks.

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单选题

Ifabookkeepermistakenlyrecordsadisbursementas$36insteadofthecorrectamountof$63,theerrorshouldbeshownonthebankreconciliationasa:

A. $27additiontothebooks.
B. $27deductionfromthebooks.
C. $36additiontothebooks.
D. $36deductionfromthebooks.

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单选题

Ifthebankrecordsadepositof$800as$80,theerrorshouldbeshownonabankreconciliationasa(n):

A. deductionfromthebookbalanceof$880.
B. deductionfromthebankbalanceof$880.
C. additiontothebankbalanceof$720.
D. additiontothebookbalanceof$720.

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单选题

Therearetworecordsofabusiness'scash:

A. thecashaccountinthegeneralledgerandthepettycashbox.
B. thecashaccountinthegeneralledgerandthejournalentriesfromthebankreconciliation.
C. thebankstatementandthecashaccountinthegeneralledger.
D. thebankstatementandthecashinpettycash.

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单选题

AbankstatementincludedaNSFcheckfromcustomerKimFieldsfor$2,100.Thejournalentrytorecordthisreconcilingitemshould:

A. debitNSFandcreditCashfor$2,100.
B. debitCashandcreditAccountsReceivablefor$2,100.
C. debitAccountsReceivableandcreditCashfor$2,100.
D. debitCashandcreditNSFfor$2,100.

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单选题

IfabankstatementincludesanEFTreceiptof$200forinterest,thejournalentrytorecordthisreconcilingitemshouldincludea:

A. debitCashandcreditInterestRevenuefor$200.
B. debitAccountsReceivableandcreditCashfor$200.
C. debitInterestRevenueandcreditCashfor$200.
D. debitCashandcreditfor$200.

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单选题

Thebooksideofabankreconciliationincludes:

A. depositsintransit,bankcollectionsandNSFchecks.
B. NSFchecks,bankcollectionsandinterestearnedonthecheckingaccount.
C. outstandingchecksanddepositsintransit.
D. outstandingchecks,NSFchecksandcostofprintedchecks.

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单选题

Whichofthefollowingreconcilingitemsdoesnotrequireajournalentry?

A. NSFcheck
Bankcollectionofnotereceivable
C. depositintransit
D. bankservicecharge

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