Which of the Following Does not Require a Journal Entry

question 23

Multiple Choice

Which of the following does not require a journal entry for a bank reconciliation?

• A) outstanding cheques
• B) collection by the bank of a note receivable
• C) bank service charge
• D) NSF cheque returned by the bank

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Definitions:

Centration

Young children’s tendency to focus on only one feature of an object to the exclusion of all other features.

Decentration

The cognitive ability to consider multiple aspects of a situation simultaneously, essential for understanding concepts like conservation in Piaget's theory of cognitive development.

Centration

A cognitive limitation in early childhood, where the child focuses on one aspect of a situation, neglecting other important features.

Objectivity

The quality of being unbiased, not influenced by personal feelings or opinions in considering and representing facts.