On a bank reconciliation, customers' checks that are returned for lack of funds would be

A) deducted from the balance per company records
B) deducted from the balance per bank statement
C) added to the balance per bank statement
D) added to the balance per company records

Nonsufficient Funds Checks

Nonsufficient funds checks are checks that cannot be processed because the check writer's account does not have enough money to cover the amount.

Bank Reconciliation

The process of matching the balances in an entity's accounting records for a cash account to the corresponding information on a bank statement.