What dollar amount should be deducted from the balance per books after accounting for a corrective check recording?

To determine the correct dollar amount that should be deducted from the balance per books after accounting for a corrective check recording, it's essential to understand the context of the adjustment.

When a check is recorded inaccurately in the accounting records, it can lead to discrepancies between the cash balance reported and the actual cash available. If a check is found to have been recorded for more than the correct amount, the books must be adjusted to reflect the accurate figure by deducting the over-recorded amount.

In this scenario, if the adjustment involves a dollar amount of $460, it means that this specific amount was incorrectly recorded in the accounts, and to accurately reflect the cash balance, $460 must be deducted. This deduction aligns the accounted figure with what has actually been spent or moved from the bank account, thus ensuring the correctness of the company’s financial statements.

Overall, by deducting $460, the books will accurately represent the actual financial position, making this the correct approach to resolving the issue of the erroneous check recording.