How Would Outstanding Checks Be Handled When Reconciling the Ending

question 118

Multiple Choice

How would outstanding checks be handled when reconciling the ending cash balance per the bank statement to the correct adjusted cash balance?

• A)They would be added to the balance of the bank statement.
• B)They would be subtracted from the balance of the bank statement.
• C)They would be added to the balance per books.
• D)They would be ignored.

---

Definitions:

Total Current

The overall flow of electric charge through a circuit, determined by the sum of all individual current paths within the circuit.

Parallel Circuit

An electric circuit in which the same voltage is applied across multiple paths, allowing current to divide among the paths.

Inductive Reactance

The opposition to the change in current flow in a circuit element caused by its inductance, affecting the phase angle between voltage and current in AC circuits.

Reactive Power

The component of electric power that oscillates between the source and load, associated with the energy stored in the field of an inductor or capacitor.