On a Bank Reconciliation, an Unrecorded Debit Memorandum for Printing

question 63

Multiple Choice

On a bank reconciliation, an unrecorded debit memorandum for printing checks is:

• A) Noted as a memorandum only.
• B) Added to the book balance of cash.
• C) Deducted from the book balance of cash.
• D) Added to the bank balance of cash.
• E) Deducted from the bank balance of cash.

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Definitions:

Extinction

In behavioral psychology, the process by which a conditioned response decreases in frequency and eventually disappears when the conditioned stimulus is no longer paired with the unconditioned stimulus.

Classical Conditioning

A learning process that occurs when two stimuli are repeatedly paired: a response which is at first elicited by the second stimulus is eventually elicited by the first stimulus alone.

CS

Short for Conditioned Stimulus, it is a previously neutral stimulus that, after association with an unconditioned stimulus, comes to trigger a conditioned response.

UCS

An abbreviation for Unconditioned Stimulus, a stimulus that naturally and automatically triggers a response without any need for prior learning.