Checks written by a company, but not yet recorded by the bank, appear on the bank reconciliation as and are called .

a)additions to the bank balance; check items

b) deductions from the bank balance; outstanding checks

c) None of the other alternatives is correct

d) deductions from the bank balance; checks in transit

e) additions to the bank balance; checks in transit

b. deductions from the bank balance; outstanding checks

Step-by-step explanation

Checks written by a company, but not yet recorded by the bank, appear on the bank reconciliation as and are called deductions from the bank balance; outstanding checks

-to understand this, a company written a check meaning it issued its own check to suppliers for payment of goods or services, the book already recorded the payment as deduction to its reocrds, but its not yet recorded by bank so it will become part of the outstanding checks. and outstanding checks are bank reconciling item.