Which of the Following Statements Pertaining to Bank Reconciliations Is

Multiple Choice

Which of the following statements pertaining to bank reconciliations is false?

A) Outstanding checks are deducted from the bank cash balance.
B) Deposits in transit are added to the bank cash balance.
C) Bank service charges are deducted from the bank cash balance.
D) Non-sufficient funds checks identified in the bank statement are deducted from the book cash balance, not the bank cash balance.