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Which of the following bank reconciliation items should not be added or subtracted from the...

Accounts - Principles of Accounts
JAMB 1999
Which of the following bank reconciliation items should not be added or subtracted from the bank statement balance to determine the adjusted cash balance?
  • A. Outstanding cheques
  • B. Bank service charges
  • C. Deposit in the mail not yet received by the bank
  • D. Bank error, charging a company for another company's cheque
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Correct Answer: Option D
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