For which of the following reconciling items would an adjusting entry not be necessary on the organization's general ledger? A deposit in transit. An error by the organization. A returned (NSF) check. A bank service charge fee. All of the following are typically classified as current assets except: marketable securities. accounts receivable. equipment. cash. The balance sheet presentation of accounts receivable net of the allowance for uncollectible accounts has the effect of stating accounts receivable at: original cost. net realizable value. market value. lower of cost or market. Which of the following is a typically an example of an inventory account a manufacturing firm might use? Work in waiting inventory. Finished goods inventor. Merchandise inventory. none of the above