=+6. *The Cash Book of J. Carlisle as at 30th June, 1961, showed a balance at the
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=+6. *The Cash Book of J. Carlisle as at 30th June, 1961, showed a balance at the bank of £509. 16. 8. On checking the Bank Statements, the following differences were discovered:
(a) A cheque for £127. 9. 6. sent to Akeswick & Co. had not been presented for payment.
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