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10 cards from this deck
Comparing business cash records (CRJ/CPJ) with bank statement
Record in CPJ as expenses when discovered during reconciliation
Record in CRJ as additional income
Cheques recorded in CPJ but not yet presented to bank
Deposits in CRJ not yet on bank statement due to timing
Reverse original CRJ entry & record as debtors control in CPJ
Cannot be processed until the date written on them
Over 6 months old, cannot be processed by banks
Bank statement balance
Debit and credit columns must balance exactly
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