If a Bookkeeper Mistakenly Recorded a Disbursement of $63 Instead

question 79

Multiple Choice

If a bookkeeper mistakenly recorded a disbursement of $63 instead of the correct amount of $36, the error would be shown on the bank reconciliation as a:

• A) $27 deduction from the books
• B) $27 addition to the books
• C) $36 addition to the books
• D) $36 deduction from the books

---

Definitions:

Fontanels Close

The process by which the soft, membranous gaps (fontanels) between the skull bones of an infant gradually harden and close.

Occipital Bone

A bone that forms the back and base of the skull, and contains the foramen magnum through which the spinal cord passes.

Cranial

Pertaining to the skull or cranium, often used to describe the direction towards the head.

Caudal

means towards the tail or posterior part of the body, opposite of cranial, which points towards the head.