Ifthebankrecordsadepositof$800as$80,theerrorshouldbeshownonabankreconciliationasa(n):
A. deductionfromthebookbalanceof$880.
B. deductionfromthebankbalanceof$880.
C. additiontothebankbalanceof$720.
D. additiontothebookbalanceof$720.
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Therearetworecordsofabusiness'scash:
A. thecashaccountinthegeneralledgerandthepettycashbox.
B. thecashaccountinthegeneralledgerandthejournalentriesfromthebankreconciliation.
C. thebankstatementandthecashaccountinthegeneralledger.
D. thebankstatementandthecashinpettycash.
AbankstatementincludedaNSFcheckfromcustomerKimFieldsfor$2,100.Thejournalentrytorecordthisreconcilingitemshould:
A. debitNSFandcreditCashfor$2,100.
B. debitCashandcreditAccountsReceivablefor$2,100.
C. debitAccountsReceivableandcreditCashfor$2,100.
D. debitCashandcreditNSFfor$2,100.
IfabankstatementincludesanEFTreceiptof$200forinterest,thejournalentrytorecordthisreconcilingitemshouldincludea:
A. debitCashandcreditInterestRevenuefor$200.
B. debitAccountsReceivableandcreditCashfor$200.
C. debitInterestRevenueandcreditCashfor$200.
D. debitCashandcreditfor$200.
Thebooksideofabankreconciliationincludes:
A. depositsintransit,bankcollectionsandNSFchecks.
B. NSFchecks,bankcollectionsandinterestearnedonthecheckingaccount.
C. outstandingchecksanddepositsintransit.
D. outstandingchecks,NSFchecksandcostofprintedchecks.
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