Which of the following is NOT a function of a check register?

• A. Recording deposits and withdrawals from a bank account
• B. Documenting check numbers and payees for issued checks
• C. Tracking the running balance of a checking account
• D. Preparing adjusting journal entries for accruals and deferrals

Answer: (D)

Verified step by step guidance

1. Understand the purpose of a check register: A check register is a tool used to track financial transactions related to a checking account, such as deposits, withdrawals, and issued checks.
2. Review the listed functions of a check register: These include recording deposits and withdrawals, documenting check numbers and payees, and tracking the running balance of the account.
3. Analyze the fourth option: Preparing adjusting journal entries for accruals and deferrals is an accounting function typically performed in the general ledger, not in a check register.
4. Compare the functions: Note that the first three options align with the purpose of a check register, while the fourth option does not.
5. Conclude that the correct answer is the fourth option, as it is not a function of a check register but rather a task performed in financial accounting processes.