The check is written and signed by the

A. drawer.

B. drawee.

C. payee.

D. payer.

User: If the bank charged another company's check against Shoe Depot's account, this would be included on the bank reconciliation as a/an

A. addition to the balance per books.

B. subtraction from the balance per books.

C. addition to the balance per bank.

D. subtraction from the balance per bank.

The check is written and signed by the drawer. A drawer is the maker or the writer of a bill of exchange (such as a cheque) who directs the drawee (such as a bank) to pay the stated amount to a third party (the payee). If the bank charged another company's check against Shoe Depots account, this would be included on the bank reconciliation as an addition to the balance per bank.