How Would Outstanding Checks Be Handled When Reconciling the Ending

Multiple Choice

How would outstanding checks be handled when reconciling the ending cash balance per the bank statement to the correct adjusted cash balance?

A) They would be added to the balance of the bank statement.
B) They would be subtracted from the balance of the bank statement.
C) They would be added to the balance per books.
D) They would be subtracted from the balance per books.