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Which one of the following items will be added in debit balance of cash book in the preparation of bank reconciliation statement?

Solution

✅ Correct Option: 3

Starting from debit (favourable) balance of cash book to arrive at pass book balance, items already credited by the bank but not recorded in the cash book are added. Cheques sent to the bank for collection and collected but not entered in the cash book are credited by the bank, so they must be added.

Note: BRS is not a standard CUET topic; we have placed it under Financial Statements as the closest listed category.

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