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    Question

    Which of the following factors does NOT result in the

    need for bank reconciliation statement?
    A Direct debits made by the bank on behalf of the customer Correct Answer Incorrect Answer
    B Honouring of bills discounted Correct Answer Incorrect Answer
    C Interest and dividends collected by the bank Correct Answer Incorrect Answer
    D Cheques paid into the bank but not yet collected Correct Answer Incorrect Answer

    Solution

    The correct answer is B

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