Which of the Following Procedures Is Not Part of the Preparation

question 90

Multiple Choice

Which of the following procedures is not part of the preparation of a bank reconciliation for a checking account?

• A)Comparing deposits listed on the bank statement to the cash account to identify deposits in transit
• B)Comparing canceled checks returned with the bank statement to the cash account to identify outstanding checks
• C)Looking for bank services charges and other items on the bank statement that have not yet been included in the cash account.
• D)Reversing all the transactions recorded on the company's records that do not yet appear on the bank statement.

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