General

Correction of Bank Deposit Error

Adjusting the books when the bank incorrectly recorded a $1,000 deposit as $100.

Account NameTypeDebit ($)Credit ($)
Cash in BankAsset (+)900.00-
Accounts Receivable / SuspenseAsset (-)-900.00

💡 Accountant's Note

Found during bank reconciliation. You must increase the book balance to match the actual cash while the bank processes the correction.

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