In Performing a Bank Reconciliation, a Clerk Notices That a Check

Multiple Choice

In performing a bank reconciliation, a clerk notices that a check sent to the bank for deposit at month end had not been recorded before the bank statement was prepared. In completing the bank reconciliation, the clerk should identify the amount of the check as ________.

A) an outstanding check
B) a deposit in transit
C) a bank credit
D) a bank error