In preparing a bank reconciliation,the amount of a cancelled check omitted from the depositor's records is deducted from the balance per depositor's records.

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When preparing a bank reconciliation, any checks that were recorded in the depositor's records but not cleared by the bank are deducted from the balance per depositor's records. This includes cancelled checks that were not properly recorded or were otherwise omitted from the depositor's records.

In Preparing a Bank Reconciliation,the Amount of a Cancelled Check