Identify How Each of the Following Items Would Be Treated

question 62

Essay

Identify how each of the following items would be treated on a bank reconciliation by entering one of the following codes in the space provided.
$$\begin{array} { | l | l | } \hline \text { B+ } & \text { Bark balance increased } \\\hline \text { B- } & \text { Bark balance decreased } \\\hline \text { G+ } & \text { General ledger (book) balance increased } \\\hline \text { G- } & \text { General ledger (book) balane decreased } \\\hline \text { NE } & \text { No effect on the bark reconciliation } \\\hline\end{array}$$ 1. Outstarding cheques.
2. Deposits in trarsit.
3. Cheque #32, subtracted from the bark balarce on last month's bark reconciliation, was retumned with this month's statement.
4. Included with the bark statement was a debit meno for bark service charges.
5. Cash receipts placed in the barik's night depository after bariking hours were not included on the bark statement prepared on the sarne date.
6. Cheque #47 was writtern and recorded by the bark as $\$ 753$ . The business recorded the cheque as $\$ 735$ .
7. A cheque listed as outstanding on last month's bark reconciliation was not retumed with the curtent month's carcelled cheques.
8. A deposit listed as outstarding on last month's bark reconciliation appeared as a deposit on the c.rrent month's bark statement.
9. A creditmemo enclosed with the bark statement shows that the bark collected a rote on behalf of the accourtholder.
10. A debit meno enclosed with the bark statement shows that the bark paid a note on behalf of the accourtholder.

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Definitions:

Collective Unconscious

In Jungian theory, the universal memories and experiences of humankind, represented in the symbols, stories, and images (archetypes) that occur across all cultures.

Personality

The combination of characteristics or qualities that form an individual's distinctive character and behavioral patterns.

Psychodynamic Theory

A psychological perspective that emphasizes the systematic study of the psychological forces that underlie human behavior, feelings, and emotions and how they might relate to early experience.

Social-Cognitive Learning Theory

A theory that emphasizes the importance of observational learning, imitation, and modeling in acquiring new behaviors, attitudes, and emotional reactions.