In Comparing the Canceled Checks on the Bank Statement with the Entries

question 92

Multiple Choice

In comparing the canceled checks on the bank statement with the entries in the accounting records,it is found that check number 2889 for December's utilities was correctly written and drawn for $790 but was erroneously entered in the accounting records as $970.The journal entry to adjust the books for the bank reconciliation would include which of the following for this situation?

• A)$180 decrease to Cash and a $180 decrease to Utility Expense
• B)$180 increase to Cash and a $180 decrease to Utility Expense
• C)$20 decrease to Cash and a $20 decrease to Utility Expense
• D)$20 increase to Cash and a $120 decrease to Utility Expense
• E)$970 increase to Cash

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Definitions:

Obsessive-Compulsive Personality Disorder

This condition features a consistent focus on maintaining order, striving for perfection, and exercising control, often sacrificing adaptability, receptiveness, and productivity in the process.

DSM-III-R

The third edition, revised, of the Diagnostic and Statistical Manual of Mental Disorders, a publication by the American Psychiatric Association outlining mental health diagnoses and criteria.

Antisocial Personality Disorder

A chronic mental health issue characterized by an ongoing pattern of failing to respect or breaching the rights of other people.

Biological Perspective

An approach in psychology that examines psychological disorders and phenomena from a biological standpoint, focusing on genetics, neurotransmitters, and brain structures.