If a Bookkeeper Mistakenly Records a Disbursement as $36 Instead

question 46

Multiple Choice

If a bookkeeper mistakenly records a disbursement as $36 instead of the correct amount of $63, the error should be shown on the bank reconciliation as a:

• A) $27 addition to the books.
• B) $27 deduction from the books.
• C) $36 addition to the books.
• D) $36 deduction from the books.

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Definitions:

Sale of Goods Act

A law regulating the sale of goods, providing rights, duties, and obligations of both buyers and sellers, ensuring fairness in transactions.

Purchaser

An individual or entity that acquires goods or services in exchange for money.

Event of Default

A specified occurrence which breaches the terms of a contract or agreement, triggering specific consequences.

Risk

The exposure to the possibility of loss, damage, or other adverse or unwelcome circumstance.