A bookkeeper checked the business bank statement against the cash book. He then brought the cash book up to date and, at the end, drew up a bank reconciliation statement. Why had the bank reconciliation statement been prepared?
- Ato ensure no transactions had been omitted from the cash book
- Bto establish the value of unpresented cheques
- Cto explain the difference between the cash book balance and the bank statement balance
- Dto find out if any cheques had been dishonoured