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A Cheque for $157 Is Incorrectly Recorded by a Company

Question 51

Multiple Choice

A cheque for $157 is incorrectly recorded by a company as $175. On the bank reconciliation, the $18 error should be:


A) added to the balance per books.
B) deducted from the balance per books.
C) added to the balance per bank.
D) deducted from the balance per bank.

Correct Answer:

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