33. Differences between the bank statement and the companys records that must be accounted for in a bank reconciliation are commonly called

a. missing items.

b. errors.

c. reconciling items.

d. reductions.

34. Checks written by the company but not paid by the bank are called

a. outstanding checks.

b. NSF checks.

c. missing checks.

d. checks in transit.

35. The activity windows used to reconcile a cash account are the

a. Reconcile windows.

b. Bank Statement windows.

c. Bank Reconciliation windows.

d. Cleared Checks windows.

36. In the Begin Reconciliation window, when bank service charges are entered the default general ledger accounts used are

a. Service Charges Expense/Accounts Payable.

b. Cash/Interest Income.

c. Service Charges Expense/Cash.

d. Accounts Receivable/Cash.