题目内容 (请给出正确答案)
[单选题]

While preparing a bank reconciliation, an accountant discovered that a $382 check retu

A.Add $54 to the balance per the depositor’s records.

B.Add $54 to the balance per the bank statement.

C.Deduct $54 from the balance per the bank statement.

D.Deduct $54 from the balance per the depositor’s records.

提问人:网友后慧珍 发布时间:2022-04-06
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第1题
In preparing bank reconciliation, the amount of outstanding checks is added to the baIn preparing bank reconciliation, the amount of outstanding checks is added to the balance per bank statement.()
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第2题
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After preparing a bank reconciliation, adjustments must be made for items reconciling the bank balance and items reconciling the book balance.
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第4题
When preparing a bank reconciliation, which of the following items should be add to the bank balance?

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Which of the following items can be added to or subtracted from the bank balance when preparing the bank reconciliation?

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第6题
Listed below are some possible causes of difference between the cash book balance and the
bank statement balance when preparing a bank reconciliation: Which of these items require an entry in the cash book?

A、Cheque paid in, subsequently dishonoured

B、Bank charges

C、Unpresented cheques not yet presented

D、Error by bank

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第7题
Preparing a bank reconciliation on a monthly basis is an example of:

A、Establishing responsibility.

B、Separation of duties.

C、Protecting assets by proving accuracy of cash records.

D、A technological control.

E、Poor internal control.

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第8题
Listed below are some possible causes of difference between the cash book balance and the
bank statement balance when preparing a bank reconciliation: Which of these items require an entry in the cash book

A、Cheque paid in, subsequently dishonoured

B、Error by bank

C、Bank charges

D、Lodgements credited after date

E、Unpresented cheques not yet presented

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第9题
When preparing a bank reconciliation, which of the following items should be added to the book balance?

A.EFT receipts

B.Both EFT receipts and collection items

C.Deposits in transit

D.Collection items

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