Which One of the Following Errors Would Be LEAST Likely

question 56

Multiple Choice

Which one of the following errors would be LEAST likely to be discovered during the tests of the bank reconciliation?

• A) cash received by the client subsequent to the balance sheet date that was recorded as cash receipts in the current year
• B) failure to include a cheque that has not cleared the bank on the unpresented cheque list, even though it has been recorded in the cash payments journal
• C) the existence of payments on notes payable that were debited directly to the bank balance by the bank but were not entered in the client's records
• D) payment to an employee for more hours than he or she worked

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Definitions:

Eyespots

Simple visual organs found in some unicellular organisms, allowing them to sense light direction and intensity.

Sea Stars

Marine echinoderms belonging to the class Asteroidea, known for their star-shaped body and capability of regeneration.

Predators

Creatures that pursue, capture, and eat other beings for nourishment.

Cephalopods

A group of mollusks encompassing octopuses, squids, cuttlefish, and nautiluses, known for their bilateral symmetry of the body, distinct head, and multiple arms or tentacles.