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      Question

      Which of the following is NOT a reason for differences

      between the cash book balance and bank statement balance? A. Cheques issued but not yet presented B. Cheques deposited but not yet credited C. Bank errors D. Depreciation of machinery
      A A and B only Correct Answer Incorrect Answer
      B D only Correct Answer Incorrect Answer
      C C and D only Correct Answer Incorrect Answer
      D A and D only Correct Answer Incorrect Answer

      Solution

      The correct answer is B

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