Question: Last month you successfully reconciled your checking account, but when you try to reconcile this month, the beginning balance calculated by QuickBooks is different from the beginning balance according to the bank. What might have happened?

1. Someone changed or deleted a transaction you cleared on the prior reconciliation.
2. Someone added a new transaction and backdated it.
3. Another user changed the beginning balance.
4. The bank may have transposed a number on a check or deposit.

Answer: The correct answer of the above question is Option B:Someone added a new transaction and backdated it.