While preparing the bank reconciliation for March, the accountant for Bertran Industries discovered that a $649 check in payment of an account payable had been entered incorrectly in the journal as $694. Which of the following is true?   Multiple Choice   An adjusting entry must be made to debit Cash and credit Accounts Payable for $45.   An adjusting entry must be made to debit Accounts Payable and credit Cash for $45.   The bank should be notified, and the bank should correct its records by adding $45 to the company's account.   No entry is needed for the reconciling item because it appears on the bank's side of the reconciliation.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
Problem 1Q
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While preparing the bank reconciliation for March, the accountant for Bertran Industries discovered that a $649 check in payment of an account payable had been entered incorrectly in the journal as $694. Which of the following is true?

 

Multiple Choice
  •  

    An adjusting entry must be made to debit Cash and credit Accounts Payable for $45.

  •  

    An adjusting entry must be made to debit Accounts Payable and credit Cash for $45.

  •  

    The bank should be notified, and the bank should correct its records by adding $45 to the company's account.

  •  

    No entry is needed for the reconciling item because it appears on the bank's side of the reconciliation.

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