A book-keeper cross-checked the business bank statement against the cash book. After that, he brought the cash book up to date and, in the end, drew up a bank reconciliation statement. For what reason was the bank reconciliation statement 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