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Question
Deductions in bank pass book not given to effect in cash book are ___ while preparing BRS.
Options:
A .  Added
B .  Subtracted
C .  Not required to be adjusted
D .  None of the above
Answer: Option B
:
B
Direct deductions by bankers are always subtracted in cash book because such transactions are not appearing in cash book but they are present in the bank statement.

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