After a bank reconciliation is complete,

a.

the cash balance per the books may not equal the cash balance per the bank if errors have been made by either the company's accounting department or the bank.

b.

it is necessary to prepare journal entries for any adjustments to the cash balance per books.

c.

journal entries must be prepared for deposits in transit or outstanding checks.

d.

additional cash may have to be deposited to balance the bank reconciliation.