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Question

When the balance as per pass book is the starting point, uncollected cheques are ________.

A
added in the bank reconciliation statement
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B
subtracted in the bank reconciliation statement
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C
not required to be adjusted in the bank reconciliation statement
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D
neither of the above
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Solution

The correct option is A added in the bank reconciliation statement
In case of uncollected cheques the entry for the same is already made in the cash book due to which the cash book balance becomes higher.
So, when the balance as per pass book is the starting point, uncollected cheques by bank are added in the bank reconciliation statement.

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