Question

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The bank statement included bank charges. On the bank​ reconciliation, this item​ is:
A.
a deduction from the balance per company books.
B.
a deduction from the balance per bank statement.
C.
an addition to the balance per bank statement.
D.
an addition to the balance per company books.

Answer 1

The correct answer would be B.

Because its a charge so it would be a deduction from the balance.

Answer 2

an addition to the balance per bank statement.