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What type of reconcilling item has no definite rule that can be made whether this is to be added or deducted and can be committed

What type of reconcilling item has no definite rule that can be made whether this is to be added or deducted and can be committed both in the bank and book accounts?

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A bank reconciliation is the process of matching the balances in an entitys accounting records for a cash account to the corresponding information on a bank statement The goal of this process is to as... blur-text-image

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