If a check correctly written and paid by the bank for $667 is incorrectly recorded in the company's books for $676, how should this error be treated on the bank reconciliation?

Thus, $9 shall be added in Bank Reconciliation statement.

Explanation:

As per the provided information,

Bank paid $667, which is recorded as $676 in books.

Difference = $676 - $667 = $9 wrongly recorded less.

That is in the books the balance is shown is less than actual balance by $9.

Thus, this $9 shall be added to bank balance as per books, while preparing reconciliation statement.

Thus, $9 that is ($676 - $667) shall be added in Bank Reconciliation statement.

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