Which of the following items is not a reason for difference between bank balance as per cash book and pass book?

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Ram Sharma

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Q. Which of the following items is not a reason for difference between bank balance as per cash book and pass book?

(A) Dishonored check
(B) Cheques deposited but not yet cleared
(C) Credit sales
(D) Cheques issued but not yet presented for payment

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✅ Correct Answer: (C) Credit sales

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