For Which of the Following Errors Should the Appropriate Amount

question 147

Multiple Choice

For which of the following errors should the appropriate amount be subtracted from the balance per bank on a bank reconciliation?

• A) Check for $63 recorded as $36.
• B) Deposit of $600 recorded by bank as $60.
• C) A returned $300 check recorded by bank as $30.
• D) Check for $75 recorded as $57.

---

Definitions:

Total Amount

The complete sum or quantity calculated by adding together all the individual components or values.

Revenues

The total amount of income generated by the sale of goods or services related to a company's primary operations.

Reportable Segment

A part of an organization that engages in business activities from which it may earn revenues and incur expenses, and whose operating results are regularly reviewed by the organization's chief operating decision maker.

Operating Segment

A component of a business that engages in business activities from which it may earn revenues and incur expenses, including segments with related products, services, or geographic areas.