Journal entries are required if the bank reconciliation includes a book error.

Question

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Journal entries are required to correct any errors that are found during the bank reconciliation process. This includes book errors, which may be identified when comparing the bank statement to the company's records. Book errors should be corrected by adjusting the company's records to reflect the correct information, and this adjustment should be recorded in the general ledger using a journal entry.

Journal Entries Are Required If the Bank Reconciliation Includes a Book