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The bank reconciliation statement is prepared to identify the discrepancies between the cash balance reported on the bank statement and the cash balance reported in a business's Cash account in the general ledger. These discrepancies are known as reconciling items and are added or subtracted to a. Either the business's cash balance or bank statement balance. b. Business's cash balance Dc Bank statement balance 5 d. Balance sheet Clear my choice DI hp Assume that Mr Hazza made an agreement with Nissan showroom to sell his van on behalf of him. As per the agreement the ownership of the van not transferred to the dealer and the dealer receive some commission from Mr Hazza for selling the van. The agreement between Mr Hazza and Nissan show room is known as a. FOB shipping point b. Consignment c. Lease d. FOB destination Clear mw choice Next page Elio RS