1.) Which of the following parties to a check would be considered the maker?

A. The recipient of the check

B. The bank on which the check is drawn

C. The one who signs the check on the face of the check

D. None of the above

2.) The bookkeeper recorded a check at $350.56 for store supplies. The bank recorded the check at its correct amount of $530.65. How will this error be treated on the bank reconciliation?

A. Addition per book balance of cash

B. Deduction per book balance of cash

C. Addition per bank statement balance

D. Deduction per bank statement balance

E. None of the above

3.) Which of the following items would not be an adjustment to the book balance of cash on a bank reconciliation?

A. Checks deemed to be non-sufficient (NSF) by the bank

B. Bank withdrawals for service fees

C. Collections by the bank of notes and interest

D. Outstanding checks

E. Errors made by the depositor