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An Analysis That Explains the Difference Between the Balance of a Chequing

Question 57

Multiple Choice

An analysis that explains the difference between the balance of a chequing account shown in the depositor's records and the balance shown on the bank statement is a(n) :


A) Analysis of debits and credits.
B) Internal audit.
C) Bank audit.
D) Trial reconciliation.
E) Bank reconciliation.

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