In Reconciling the September Bank Statement, the Vice President Discovered

Multiple Choice

In reconciling the September bank statement, the vice president discovered that the bookkeeper had recorded a check written for $438 as $483 in the cash disbursements journal. For the bank reconciliation, the $45 error should be:

A) Added to balance per bank statement
B) Added to balance per general ledger
C) Deducted from balance per bank statement
D) Deducted from balance per general ledger