A check written by the company for $282 is incorrectly recorded by a company as $228. On the bank reconciliation, the $54 error should be added to the balance per books. deducted from the balance per books. added to the balance per bank. deducted from the balance per bank.

Deduct from the Balance per Books.

Explanation:

The company has written a check of $228 instead of $282. It means that the Cash Account is overstated by $54, so it must be deducted from the Cash Balance per books to reconcile the Cash Ledger.

There is no need to reconcile the Bank Account since the company has written a check for correct amount but recorded it incorrectly. Such Accounting error is known as Transposition Error.

15 pounds of apples and 6 cups of flour