If a bookkeeper mistakenly records a disbursement as $69 instead of the correct amount of $96,the error should be shown on the bank reconciliation as a:
A)$27 addition to the balance per books.
B)$27 deduction from the balance per books.
C)$165 addition to the balance per books.
D)$165 deduction from the balance per books.

Question

Quizplus · Accepted Answer

Since the bookkeeper recorded the disbursement as $69 instead of the correct amount of $96, the actual disbursement was $27 less. Therefore, the balance per books needs to be decreased by $27, which is option B - a deduction from the balance per books.

If a Bookkeeper Mistakenly Records a Disbursement as $69 Instead