If a Cheque Correctly Written and Paid by the Bank

question 21

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.