Accounting for IGCSE & O level - The Fundamentals Of Accounting (Section 11 - No. 6)

1.7 Which of the following is not one of the stages of updating a cash book?

Correct any errors

Record any items not recorded in the cash book

Calculate the balance after all additions and deductions

Update the bank account

Calculating the balance after additions and deductions is for bank reconciliation, not updating the cash book.