ACC 400 Course Great Wisdom / tutorialrank.com ACC 400 Course Great Wisdom / tutorialrank.com | Page 7

d.

$129,600

6. A check for $275 is incorrectly recorded by a company as $257.
On the bank reconciliation, the $18 error should be

a.

Added to the balance per books.

b.

Deducted from the balance per book.

c.

Added to the balance per bank.

d.

Deducted from the balance per bank.

7.
because

The Allowance for Doubtful Accounts is necessary