Why are adjusting entries made after the bank reconciliation is completed? Give an example of an item

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Why are adjusting entries made after the bank reconciliation is completed? Give an example of an item on a bank reconciliation that requires an adjusting entry.
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Intermediate Accounting Reporting and Analysis

ISBN: 978-1285453828

2nd edition

Authors: James M. Wahlen, Jefferson P. Jones, Donald Pagach

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