A Payment for $49 Is Incorrectly Recorded in the Accounting

question 178

Multiple Choice

A payment for $49 is incorrectly recorded in the accounting records as $94. The $45 error should be shown on the bank reconciliation as

• A) added to the balance per bank statement.
• B) deducted from the balance per bank statement.
• C) added to the balance per books.
• D) deducted from the balance per books.

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Definitions:

Multi-leaf Suspension

A type of vehicle suspension system made up of several layers of metal springs to provide support and absorb shocks.

Rubber Load Cushion

A component made of rubber designed to absorb shock and reduce vibration in various applications, including the loading of goods.

Equalizing Beams

Used in suspension systems, especially in heavy vehicles, to distribute load evenly across multiple axles for improved stability and wear reduction.

Frame Brackets

Components used to attach various parts to the main frame of a vehicle, providing structural support.