Salam air issued a cheque of OMR 23,000 to suppliers, but this was not shown on bank statement. How is this OMR 23,000 shown on the bank reconciliation statement?

a.

as an un-credited cheque deducted from the bank statement balance

b.

as an un-credited cheque added to the bank statement balance

c.

as an un-presented cheque added to the bank statement balance

d.

as an un-presented cheque deducted from the bank statement balance