Classify Each of the Following Reconciling Items of the Tic

Multiple Choice

Classify each of the following reconciling items of the Tic and Tac Company as:

-Bookkeeper failed to record a cheque that was returned with the bank statement ________

A) an addition to the bank balance
B) a deduction from the bank balance
C) an addition to the book balance
D) a deduction from the book balance
E) not a reconciling item