If an unusually large portion of the checks listed as outstanding on the year-end bank reconciliation have not cleared the bank by the cutoff date, one possible cause could be that kiting is occurring.

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The Answer of If an unusually large portion of the checks listed as outstanding on the year-end bank reconciliation have not cleared the bank by the cutoff date, one possible cause could be that kiting is occurring.

If an Unusually Large Portion of the Checks Listed as Outstanding