Therearethreepartiestoacheck.Thepersonorcompanytowhomthecheckispaidisthe:
A. maker.
B. payee.
C. draftee.
D. promissee.
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Whenpreparingabankreconciliation,whichofthefollowingitemsshouldbeaddedtothebookbalance?
A. EFTreceipts
B. Collectionitems
C. Depositsintransit
D. BothEFTreceiptsandcollectionitems
Depositsthathavebeenrecordedonthebook,buthavenotyetbeenrecordedbythebankare:
A. Nonsufficientfundsdeposits.
B. Electronicfundstransfers
C. Depositsintransit.
D. Electronicfundsdeposits.
Differencesbetweentheamountofcashreportedonacompany'sbankstatementandthebalanceinthecompany'scashaccountbeforethebankreconciliationareprimarilydueto:
A. errorsintheaccountingprocessbythecompany.
B. errorsmadebythebank.
C. differencesbetweenthecashbasisandaccrualbasisofaccounting.
D. thetimingdifferenceinrecordingtransactions.
Whenpreparingabankreconciliation,whichstatementisright?
A. depositsintransitareaddedtothebankbalance.
B. servicechargesaresubtractedfromthebankbalance.
C. outstandingchecksaredeductedfromthebookbalance.
D. bookerrorsaresubtractedfromthebankbalance.
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