If a Check Correctly Written and Paid by the Bank

question 2

Multiple Choice

If a check correctly written and paid by the bank for $749 is incorrectly recorded in the company's books for $794,how should this error be treated on the bank reconciliation?

• A)Subtract $45 from the bank's balance.
• B)Add $45 to the bank's balance.
• C)Subtract $45 from the book balance.
• D)Add $45 to the book balance.
• E)Subtract $45 from the bank's balance and add $45 to the book's balance.

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Definitions:

Aldaric Acid

A type of sugar acid derived from aldoses by oxidation of both the aldehyde group and the primary alcohol group to carboxylic acids.

Optically Active

Describes a substance that can rotate the plane of polarized light, indicating chiral molecules.

Nitric Acid

A highly corrosive and toxic strong acid, used in the production of fertilizers, explosives, and in many organic syntheses.

Haworth Structure

A way of depicting cyclic sugars in a planar ring form, useful in illustrating the stereochemistry of the molecule.