If a Cheque Correctly Written and Paid by the Bank

question 62

Multiple Choice

If a cheque correctly written and paid by the bank for $521 is incorrectly recorded on the company's books for $251, the appropriate treatment on the bank reconciliation would be to

• A)add $270 to the balance per bank.
• B)add $270 to the balance per books.
• C)deduct $270 from the balance per books.
• D)deduct $270 from the balance per bank.

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Definitions:

Secondary Amides

Organic compounds characterized by a carbonyl group (C=O) attached to a nitrogen atom, which in turn is bonded to two alkyl or aryl groups.

Acid Chlorides

Reactive derivatives of carboxylic acids where the hydroxyl group is replaced with a chlorine atom, used in organic synthesis.

Nitriles

Organic compounds containing the cyano group (-C≡N), which consists of a carbon atom triple-bonded to a nitrogen atom.

Bromo

A prefix in organic chemistry indicating the presence of a bromine atom in the compound.