While reconciling the checking account, the accountant noticed that an error had been made in recording a check received by the company. The bookkeeper had recorded the receipt as $729 but the correct amount of the check was $279. Which of the following reconciling adjustments is necessary?

A. Add $450 to the company's records.
B. Deduct $450 from the company's records.
C. Add $450 to the bank statement balance.
D. Deduct $450 from the bank statement balance.


Answer: B

Business

You might also like to view...

Under the full-cost method, the costs associated with dry wells can be capitalized as part of the oil and gas reserves

Indicate whether the statement is true or false

Business

A company would be considered to have a complex capital structure if it had

a. long-term notes payable. b. preferred stock. c. convertible bonds. d. restricted retained earnings.

Business

What is it called when a company uses organizations from developing countries to write code and develop systems?

A. Outsourcing B. Business process outsourcing C. Offshore outsourcing D. In-sourcing

Business

Companies who use the Theory Z management style model tend to see high turnover and low morale in the workforce

Indicate whether the statement is true or false

Business