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4.For each of the items below, use the following letters to identify the correct

ID: 2348738 • Letter: 4

Question

4.For each of the items below, use the following letters to identify the correct treatment in a bank reconciliation.

A = Add to balance per bank C = Add to balance per books

B = Deduct from balance per bank D = Deduct from balance per books


____1. Interest income

____2. Outstanding checks

____3. Check written for $89, but 98 recorded in books

____4. Customer’s NSF check

____5. Note receivable collect by bank

____6. Deposit made for $70 but $700 recorded in books

____7. Bank check-printing charge

____8. Check written for $52, but $25 recorded in books

____9. Deposits in transit

___10. Bank fee for collection on note receivable

Explanation / Answer

A = Add to balance per bank C = Add to balance per books B = Deduct from balance per bank D = Deduct from balance per books _C___1. Interest income __D__2. Outstanding checks __C__3. Check written for $89, but 98 recorded in books _D___4. Customer’s NSF check _A___5. Note receivable collect by bank __D__6. Deposit made for $70 but $700 recorded in books _B___7. Bank check-printing charge C____8. Check written for $52, but $25 recorded in books _A___9. Deposits in transit _D__10. Bank fee for collection on note receivable

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