When the sum of money appears on the credit side of the cash book, but not on the debit side of the bank statement, the sum is regarded as

When the sum of money appears on the credit side of the cash book, but not on the debit side of the bank statement, the sum is regarded as

A uncredited cheques
B dishonoured cheques
C direct remittance to the bank
D unpresented cheques

jamb 1997 accounting

The correct answer is D. unpresented cheques

No explanation given

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