Which of the Following Misstatements Could Be Detected as Part

Multiple Choice

Which of the following misstatements could be detected as part of the tests of a bank reconciliation?

A) payment of interest to a related party at an incorrect rate
B) exclusion of mortgage interest receivable from the balance sheet
C) deposits recorded as cash receipts at the end of year,but included as outstanding deposits (deposits in transit)
D) a defalcation of cash by interception of collections before they are recorded