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Question

If starting point is cash book balance, deductions in bank pass book not given to effect in cash book are ___ while preparing BRS.


A

Added

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B

Subtracted

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C

Not required to be adjusted

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D

None of the above

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Solution

The correct option is B

Subtracted


Direct deductions by bankers are always subtracted in cash book because such transactions are not appearing in cash book but they are present in the bank statement.


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