Quickbook Interview Question:

You successfully reconciled the checking account last month. This month, when you begin to reconcile the same account, you notice that the beginning balance calculated by QuickBooks is different from the beginning balance according to the bank. How can this happen?
a. It can't happen.
b. Someone changed the beginning balance amount
c. Someone changed or deleted a cleared transaction.
d. The bank transposed some numbers on a check or deposit.