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an extensive marketing plan. separation of duties. Question 27 For which of the following errors should the appropriate amount be subtracted from the balance per books on a bank reconciliation? Check written for $95, but recorded by the company as $59 Deposit of $500 recorded by the bank as $50. Check written for $53, but recorded by the company as $35. A returned $200 check recorded by the bank as $20. Question 28 A check written by the company for $126 is incorrectly recorded by a company as $162. On the bank reconciliation, the $36 error should be deducted from the balance per books. added to the balance per bank. added to the balance per books. deducted from the balance per bank. Question 29 The following information was available for Blossom Company at December 31, 2017: beginning inventory $93000; ending inventory $146000; cost of goods sold $676000; and sales $824000. Blossom inventory turnover ratio (rounded) in 2017