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Thursday, 02 April 2026
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Unpresented cheques are cheques_________

Unpresented cheques are cheques_________
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  • A That have been recorded in the cash book but not by the bank
  • B That have been received by the bank, but not recorded in the cash book
  • C Returned by the bank
  • D Written but not handed over to customers
Correct Answer: Option A
Explanation:
Unpresented cheques are cheques which have not yet cleared through the banking system. It is a term used in the preparation of a bank reconciliation statement. For example, if a business writes a cheque, it will post it to its cash book that day and then send it on to its supplier.

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