If a bookkeeper mistakenly records a disbursement as $12 instead of the correct amount of $21, the error should be shown on the bank reconciliation as a:
A)$9 addition to the balance per books.
B)$9 deduction from the balance per books.
C)$33 addition to the balance per books.
D)$33 deduction from the balance per books.

Question

Quizplus · Accepted Answer

The bookkeeper recorded the disbursement as $12 instead of $21, which means the balance per books is overstated by $9 ($21 - $12). To correct this error on the bank reconciliation, we need to deduct $9 from the balance per books.

If a Bookkeeper Mistakenly Records a Disbursement as $12 Instead