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For each of the following errors, describe to a recently hired bookkeeper how it would be shown on a cash reconciliation:

 

  • The bank recorded a deposit of $200 as $2,000.
  • The company’s bookkeeper mistakenly recorded a deposit of $530 as $350.
  • The company’s bookkeeper mistakenly recorded a payment of $250 received from a customer as $25 on the bank deposit slip. The bank caught the error and made the deposit for the correct amount.
  • The bank statement shows a check written by the company for $255 was erroneously paid (cleared the account) as $225.
  • The bookkeeper wrote a check for $369 but erroneously wrote down $396 as the cash disbursement on the company’s records.

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