1. Which of the following would be added to the balance per bank on a bank reconciliation?

A Deposits in transit

B Notes collected by the bank

C NSF checks

D Outstanding checks

If a check correctly written and paid by the bank for $176 is incorrectly recorded on the company's books for $167, On the bank reconciliation, the $9 error should be

A deducted from the balance per books.

B added to the balance per bank.

C deducted from the balance per bank.

D added to the balance per books.

Notification by the bank that a deposited customer check was returned NSF requires that the company make the following adjusting entry:

• A Dr. Accounts Receivable
• Cr. Cash
• B Dr. Cash
• Cr. Accounts Receivable
• C No entry needed
• D Dr. Misc. Expense
• Cr. Cash