Concept:When starting with the cash book balance, amounts that increase the bank balance are added, while amounts that decrease it are deducted.Explanation:An unpresented cheque is added because the bank has not yet paid it, so the cash book has already reduced the balance.A dividend and a credit transfer are added because the bank has credited the account, but the cash book has not yet recorded them.An uncredited cheque is not added; it is deducted because the cheque has been recorded in the cash book but the bank has not yet credited it.Therefore, the item that is not added is the uncredited cheque.Answer:C. Uncredited cheque