34. Which of the following would not be included in the definition of cash? a. Money on deposit in a bank. b. Coins c. NSF checks. d. Petty cash. 35.Control over cash disbursements is generally more effective when a. all bills are paid in cash. b. disbursements are made by the accounts payable subsidiary clerk. c. payments are made by check. d. all purchases are made on credit. 36.An NSF check should appear in which section of the bank reconciliation? a. Addition to the balance per books. b. Deduction from the balance per bank c. Addition to the balance per bank. d. Deduction from the balance per books. 37.Which of the following would be added to the balance per bank on a bank reconciliation? a. Outstanding checks. b. Deposits in transit c. Notes collected by the bank. d. Service charges. 38.If a check correctly written and paid by the bank for $628 is incorrectly recorded on the company's books for $682, the appropriate treatment on the bank reconciliation would be to a. add $54 to the book's balance. b. subtract $54 from the book's balance. c. deduct $54 from the bank's balance. d. deduct $628 from the book's balance. 39.James Company had checks outstanding totaling $32,400 on its June bank reconciliation In July, James Company issued checks totaling 5233,400. The July bank statement shows that $157,800 in checks cleared the bank in July. A check from one of James Company's customers in the amount of $1,800 was also returned marked "NSE." The amount of outstanding checks on James Company's July bank reconciliation should be a. $75,600 b. $108,000. c. $106,200 d. $43,200.
