1. Bank recorded a deposit of $200 as $2000:
Recall that bank reconciliation is a report prepared by the company to compare the bank statement with the company’s records. This report is prepared after receiving the bank statement. The balance per bank is the ending balance shown on the bank statement.
Any mistake or transactions that have not been recorded in the company’s books implies an update of the company's records. Any item the bank has not accounted for must be added or subtracted to get the true cash balance. In this case you must deduct $1800.00 from Balance per bank section of the Bank reconciliation.