A Check That Was Outstanding on Last Period's Bank Reconciliation

question 108

Multiple Choice

A check that was outstanding on last period's bank reconciliation was not included with the canceled checks returned by the bank this period.As a result,in preparing this period's reconciliation,the amount of this check should be:

• A)Added to the book balance of cash.
• B)Deducted from the book balance of cash.
• C)Added to the bank balance of cash.
• D)Deducted from the bank balance of cash.
• E)Ignored in preparing the period's bank reconciliation.

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