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When starting with the cash book balance in preparing the bank reconciliation ...

When starting with the cash book balance in preparing the bank reconciliation statement, the followings are added except ____________
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  • A Uncredited cheque
  • B Credit transfer
  • C Dividend
  • D Unpresented cheque
Correct Answer: Option A
Explanation:
When starting with balanace as per cash book, unpresented cheques, dividend, credit transfers are added while uncredited cheques, bank charges, dishonoured cheuqes, standing order are substracted.

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