On the April 30 bank reconciliation, a deposit made by a company to its bank account on April 18 will likely appear as a(n)

A) addition to the balance per books.
B) deduction from the balance per books.
C) deduction from the balance per bank.
D) This will not affect the current period's bank reconciliation.

Deposits made by a company to its bank account are usually reflected in the bank's records within a few days. Therefore, a deposit made on April 18 would likely have already been processed and included in the bank's balance by April 30, making it irrelevant to adjustments in the current period's bank reconciliation.