Which of the Following Procedures Is Not Part of the Preparation

question 31

Multiple Choice

Which of the following procedures is not part of the preparation of a bank reconciliation for a checking account?

• A) Comparing deposits listed on the bank statement to the cash account to identify deposits in transit
• B) Comparing cancelled checks returned with the bank statement to the cash account to identify outstanding checks
• C) Looking for bank services charges and other items on the bank statement that have not yet been included in the cash account
• D) Reversing all the transactions recorded on the company's records that do not yet appear on the bank statement

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Definitions:

Enduring Inner Influences

Long-lasting factors within an individual that shape their behavior, thoughts, and emotions.

Reciprocal Determinism

The interacting influences of behavior, internal cognition, and environment.

Multidirectional Influences

The concept that development is shaped by bidirectional interactions among various factors, including biological, psychological, and socio-cultural forces.

Social-Cognitive Perspective

Views behavior as influenced by the interaction between people’s traits (including their thinking) and their social context.