ACCOUNTS DOUBT; PPPLLLEEAAASSSSEEEEEEE HELP!

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just saying that the areas tested in 11 were pretty easy

things like company accounts appropriation, balance sheet and income statement
clubs
accruals and prepayment
control accounts
statement of affairs
and so on were not tested
There was a question about the bank reconciliation account that says the things that only show in cash book but not in bank statment are due to _______ differences ,what did u write there ?
 
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