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Question

Which of the following error results in unadjusted cash book balance?

A
Outstanding cheques
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B
Unpresented cheques
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C
Deposit in transit
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D
Omission of Bank charges
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Solution

The correct option is C Omission of Bank charges
An unadjusted cash book balance is such balance in which the items only accounted in pass book have not been adjusted yet.
Omission of bank charges results in unadjusted cash book balance as it has already been accounted in the pass book but not in the cash book.

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