GCEFinancial AccountingBank Reconciliation2021

In preparing a bank reconciliation statement, an uncredited cheque (deposit in transit) is treated by

Aadding it to the bank statement balanceCORRECT
Bdeducting it from the cash book balance
Cadding it to the cash book balance
Ddeducting it from the bank statement balance
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Why the answer is A, and why the others tempt you.
A deposit in transit has been recorded in the cash book but not yet credited by the bank on the statement. When reconciling from the bank statement balance to the cash book balance, it must be added to the bank statement balance because the bank has not yet processed it. This brings the bank statement balance up to the true balance.
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