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31 a cheque written for 86 30 in payment of an account was recorded on the books as 4300688

31) A cheque written for $86.30 in payment of an account was recorded on the books as $68.30. On a bank reconciliation, this will appear as a(n):

A) addition to the bank balance for $18.

B) deduction from the bank balance for $18.

C) addition to the book balance for $18.

D) deduction from the book balance for $18.

32) In a bank reconciliation, an EFT cash receipt is:

A) added to the bank balance.

B) deducted from the bank balance.

C) added to the book balance.

D) deducted from the book balance.

 

33) In a bank reconciliation, an EFT cash payment is:

A) added to the bank balance.

B) deducted from the bank balance.

C) added to the book balance.

D) deducted from the book balance.

 

34) If a bookkeeper mistakenly recorded a payment as $83 instead of the correct amount of $38, the error would be shown on the bank reconciliation as a:

A) $45 addition to the book balance.

B) $45 deduction from the book balance.

C) $45 deduction from the bank balance.

D) $45 addition to the bank balance.

 

A) $45 addition to the book balance.

B) $45 deduction from the book balance.

C) $45 deduction from the bank balance.

D) $45 addition to the bank balance.

36) If a bookkeeper mistakenly recorded an $85 deposit as $58, the error would be shown on the bank reconciliation as a(n):

A) $27 deduction from the book balance.

B) $85 addition to the book balance.

C) $27 addition to the book balance.

D) $85 deduction from the book balance.

 

37) If a bookkeeper mistakenly recorded an $55 deposit as $85, the error would be shown on the bank reconciliation as a(n):

A) $27 deduction from the book balance.

B) $85 addition to the book balance.

C) $27 addition to the book balance.

D) $85 deduction from the book balance.

 

38) If the bank mistakenly recorded a $92 payment as $29, the error would be shown on the bank reconciliation as a:

A) $63 addition to the bank balance.

B) $92 deduction from the bank balance.

C) $92 addition to the bank balance.

D) $63 deduction from the bank balance.

 

39) If the bank mistakenly recorded a $29 payment as $92, the error would be shown on the bank reconciliation as a:

A) $63 addition to the bank balance.

B) $92 deduction from the bank balance.

C) $92 addition to the bank balance.

D) $63 deduction from the bank balance.

40) If the bank mistakenly recorded a $17 deposit as $71, the error would be shown on the bank reconciliation as a:

A) $71 addition to the bank balance.

B) $54 addition to the bank balance.

C) $71 deduction from the bank balance.

D) $54 deduction from the bank balance.

 

 

 

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