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Question
In Bank Reconciliation Statement, when balance as per cash book is taken as the starting point, direct deposit by a customer into his bank 18,000 will be :
Options:
A .  Added
B .  Subtracted
C .  Not required to be adjusted
D .  None of the above
Answer: Option A
:
A
Direct deposits by customers are always added in cash book because such transactions are not appearing in cash book but they are present in the bank statement.

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