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Which of the should not be added or subtracted from the bank statement balance to…

Which of the should not be added or subtracted from the bank statement balance to determine the adjust cash balance?
  • A.
    Error by the bank
  • B.
    Undercasting of the cash book
  • C.
    Overcasting of the cash book
  • D.
    Bank service charges
Correct Answer: Option A
Explanation