1. In reconciling a checking account statement, a check for $65.00 that is charged by the bank as $56.00 would require a/an:

1. Addition to the balance per bank statement.
2. Deduction from the balance per bank statement.
3. Addition to the balance per books.
4. Deduction from the balance per books.

2. If the difference between the trial balance totals is divisible by 2, it is probable that the error is caused by:

1. Posting an item to the wrong account.
2. Posting an item to the wrong side of an account.
3. Transposition of figures in an item.
4. Posting an item to both sides of the same account.

3. Which of the following ordinarily is considered to be an operating expense?

1. Sales Returns and Allowances
2. Purchases
3. Stationary and Supplied Used
4. Interest Expense