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A bank reconciliation any differences between the company's records and the bank's records should be determined, and any errors made by either party should be

A bank reconciliation
any differences between the company's records and the bank's records should be determined, and any errors made by either party
should be discovered and corrected
the bank has not recorded all of its transactions
the company's records and the bank's records are in agreement
the bank must make sure that its records are correct
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