Concept:Bank reconciliation is a way of checking the cash book bank balance against the bank statement balance by adjusting for timing differences.
Explanation:Unpresented cheques are cheques issued to creditors but not yet presented to the bank for payment.
These cheques have already been deducted in the cash book, but the bank has not yet paid them.
So the bank statement balance is larger than the cash book balance.
When starting with the cash book balance, unpresented cheques must therefore be added.
Uncredited cheques are deducted and not added because they are yet to be credited by the bank.
Thus, among the listed options, unpresented cheque is the item added.
Answer:A. Unpresented cheque