The bookkeeper recorded a deposit of $100 as $10. On the bank reconciliation, this will be a(n):
A.addition of $90 to the balance per bank.
B.subtraction from the balance per bank.
C.addition of $90 to the balance per books.
D.subtraction of $90 to the balance per books.
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If a bookkeeper mistakenly records a disbursement as $47 instead of the correct amount of $74, the error should be shown on the bank reconciliation as a:
A.$27 addition to the balance per books.
B.$27 deduction from the balance per books.
C.$36 addition to the balance per books.
D.$36 deduction from the balance per books.
A bank statement included a NSF check from customer Kim Fields for $2,100. The journal entry to record this reconciling item should:
A.debit NSF and credit Cash for $2,100.
B.debit Cash and credit Accounts Receivable for $2,100.
C.debit Accounts Receivable and credit Cash for $2,100.
D.debit Cash and credit NSF for $2,100.
If a bank statement includes an EFT receipt of $200 for interest, the journal entry to record this reconciling item should include a:
A.debit to Cash for $200 and a credit to Interest Revenue for $200.
B.debit to Accounts Receivable for $200 and a credit to Interest Revenue for $200.
C.debit to Interest Revenue for $200 and credit to Cash for $200.
D.debit to Interest Expense for $200 and credit to Prepaid Interest for $200.
Corbin Company was charged $25 for a check printing fee associated with their checking account. What journal entry is required?
A.Debit Miscellaneous Expense for $25 and credit Accounts Payable for $25.
B.Debit Miscellaneous Expense for $25 and credit Accounts Receivable for $25.
C.Debit Miscellaneous Expense for $25 and credit Cash for $25.
D.No journal entry is required.
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