When you identify outstanding checks in performing a bank reconciliation, you must:
A. deduct the amount of the outstanding checks from the balance per books.
B. deduct the amount of the outstanding checks from the balance per bank.
C. add the amount of the outstanding checks to the balance per books.
D. add the amount of the outstanding checks to the balance per bank.
Answer:B
When you identify outstanding checks in performing a bank reconciliation, you must:
A. deduct the amount of the outstanding checks from the balance per books. B. deduct the amount of the outstanding checks from the balance per bank. C. add the amount of the outstanding checks to the balance per books. D. add the amount of the outstanding checks to the balance per bank.