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On 31st December 2010 the balance at bank of ABC Ltd as shown by cash book was sh 25,370 whereas the bank statement showed a

On 31st December 2010 the balance at bank of ABC Ltd as shown by cash book was sh 25,370 whereas the bank statement showed a credit balance of sh 25,670. iii) Items shown in the bank statement but not yet entered in the cash book; bank charges 240, standing order sh 460, dividends sh 820 collected by bank

q. Adjust cash book

b. Bank reconciliation statement

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