Identify the internal control principle that is applicable to each procedure. The following reconciling items are applicable to the bank reconciliation for Ellington Company: (1) outstanding checks, (2) bank debit memorandum for service charge, (3) bank credit memorandum for collecting a note for the depositor, and (4) deposits in transit.

B. Items (2) and (3) above will require adjustment on the books of the depositor.

Explanation:

The reconciling items per the books, items (2), and (3) above will require adjustment on the books of the depositor. The other reconciling items (1) and (4) do not require adjustment because they have already been recorded on the depositor's books.

The principles of internal control are the concepts that require management to set procedures in place to ensure company assets are safeguarded. In other words, these are the principles management uses to establish the ways to protect company assets.

b or d if i'm correct boi.

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