In Preparing a Bank Reconciliation Statement for a Business with a Substantial

question 33

Multiple Choice

In preparing a bank reconciliation statement for a business with a substantial bank balance,the appropriate treatment for monthly service charge appearing on the bank statement,$45,is to:

• A) add it to the balance as per bank statement.
• B) deduct it from the balance as per bank statement.
• C) add it to the balance per company records.
• D) deduct it from the balance per company records.

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Definitions:

Muscle

Tissue in the body composed of fibers capable of contracting to produce movement or maintain the position of parts of the body.

Visceral Pericardium

The innermost layer of the pericardium that lies directly on top of the heart; also known as the epicardium.

Fibrous Pericardium

The tough, outer layer of the pericardium that encloses the heart and roots of the great blood vessels, providing protection and anchorage.

Parietal Pericardium

The layer on top of the visceral pericardium.