When drawing up a BRS, if you start with a Cr. balance as per Bank statement, the following are added:

i. Cheque issued but not presented for payment

ii. B/R collected directly by the bank

iii. Overcasting of the Dr. side of Bank A/c in the cash book

1
Only i
2
Only i & ii
3
Only iii
4
More than one of the above
5
None of the above

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