A trader was checking his bank statement against the revised balance shown in his cash book. Some cheques had not yet been presented, and some deposits had not yet been credited. The bank statement contained no mistakes. He began to prepare his bank reconciliation statement from the credit balance shown on the bank statement. How did he calculate his revised cash book balance?
- Aby adding both unpresented cheques and uncredited deposits
- Bby subtracting both unpresented cheques and uncredited deposits
- Cby adding unpresented cheques and subtracting uncredited deposits
- Dby subtracting unpresented cheques and adding uncredited deposits