JAMB - Accounts Principles Of Accounts (2023 - No. 30)
When starting with the cash book balance in preparing the bank reconciliation statement, the followings are added except
uncredited cheque
credit transfer
dividend
unpresented cheque
Explanation
When starting with balanace as per cash book, unpresented cheques, dividend, credit transfers are added while uncredited cheques, bank charges, dishonoured cheuqes, standing order are substracted.
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