Emily is journalizing an adjustment for a returned check written by a customer. What type of account would this be considered?

When you are reconciling a bank account and you receive an NSF check (non-sufficient funds), you must reverse the collection of the check:

When you received the check the journal entry was:

Dr Cash xyz

    Cr Accounts receivable xyz

If the check bounces, the reversal entry is:

Dr Accounts receivable xyz

    Cr Cash xyz

d. to get countries or companies to stop doing something objectionable.

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