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      Question

      Under bank reconciliation, cheques issued but not

      presented are:
      A Added to bank balance per passbook Correct Answer Incorrect Answer
      B Deducted from cash book balance Correct Answer Incorrect Answer
      C Added to cash book balance Correct Answer Incorrect Answer
      D Deducted from both cash book and passbook Correct Answer Incorrect Answer
      E No adjustment required Correct Answer Incorrect Answer

      Solution

      Cheques issued but not yet presented reduce bank balance in passbook; to reconcile passbook to cash book, add them back to passbook balance.

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