Which of the Following Procedures Is NOT Part of the Preparation

Multiple Choice

Which of the following procedures is NOT part of the preparation of a bank reconciliation for a chequing account?

A) comparing deposits listed on the bank statement to the cash account to identify deposits in transit
B) comparing cancelled cheques returned with the bank statement to the cash account to identify outstanding cheques
C) looking for bank services charges and other items on the bank statement that have not yet been included in the cash account
D) reversing the transactions recorded on the company's records not appearing on the bank statement