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Which of the following would require an adjustment to be made to the cash book?

Which of the following would require an adjustment to be made to the cash book?

(a) Unpresented cheques

(b) Receipts not yet credited by the bank

(c) A dishonoured cheque

(d) Bank charges
A . (a) and (b) only
B . (b) and (c) only
C . (c) and (d) only
D . (d) only

Answer: C

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