When starting with the cash book balance in preparing the bank reconciliation statement, the followings are added except

A.

Uncredited cheque

B.

Credit transfer

C.

Dividend

D.

Unprecedented cheque

Correct answer is A

When starting with balanace as per cash book, unpresented cheques, dividend, credit transfers are added while uncredited cheques, bank charges, dishonoured cheuqes, standing order are substracted.