For which of the following errors would the appropriate amount be added to the balance per books on a bank reconciliation?
A. Check written for $93, but recorded by the company as $39.
B. A returned $500 check recorded by the bank as $50.
C. Deposit of $600 recorded by the bank as $60.
D. Check written for $59, but recorded by the company as $95.

D. Check written for $ 59 but recorded by the Company as $ 95

Explanation:

The correct choice is D since a check written at a higher than the correct amount has to be adjusted by adding the differential amount to the balance per books.

The options B and C are errors by the bank and thus would need to be adjusted on the bank side of the bank reconciliation.

The option A refers to a check value erroneously understated in the balance per books and this would require a deduction on the balance per books.  

The correct option is D,check written for $59, but recorded by the company as $95.

Explanation:

Option A would require that the adjustment of $54($93-$39) be deducted from balance per books since a lower amount was recorded in the first place.

Options B and C relate to items that would be corrected when reconciling the balance per bank statement not the cash book.

Lastly,option D painted a case where the amount deducted from cash book initially was higher than expected and the way out is to add the difference back to the balance per cash book in order to have a correct cash book position.

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