If the bank make a mistake of recording a deposit of 87 dollars as 78 dollars, this error will be shown in the bank reconciliation as :
Ans: deduction of 9 dollars to the bank balance

I think this should be the correct ans, isn't it? Cos the ans in my book was addition of 9 dollars to the bank balance.

Thx!:)

No, the answer is addition of 9 dollars to the bank balance. Bank reconciliation allows people to compare their account records to the bank's records. This allows them to find any possible errors. And since the bank was off by 9 dollars they need to add the amout back in to account for the mistake.

Thx Sean!

I add $9