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