Which of the following statements is not correct?

a. In accounting, the term "cash" includes checks, money orders, and funds on deposit in a bank as well as currency and coins.

b. The cash register proof is used to enter the cash sales and sales tax in the journal.

c. In a well managed business, most bills are paid by cash.

d. The petty cash account balance is usually listed separately from the Cash account on the Balance Sheet.

To arrive at an accurate balance on a bank reconciliation statement, an error made by the bank in which the bank deducted a check issued by another business from the balance of the company's bank account should be

a. added to the bank statement balance.

b. added to the book balance.

c. deducted from the bank statement balance.

d. deducted from the book balance.