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In the preparation of bank reconciliation statement cheque are

In the preparation of bank reconciliation statement cheque are
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  • A Added to the balance as per bank statement
  • B Deduced from the the balance as per bank statement
  • C Added to the balance as per bank statement
  • D Ignored totally
Correct Answer: Option A
Explanation:
Using the cash balance shown on the bank statement, add back any deposits in transit. Deduct any outstanding checks. This will provide the adjusted bank cash balance. Next, use the company's ending cash balance, add any interest earned and notes receivable amount.
All balances should be added to the bank statement

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