22 any point untl time has expired. The timer will continue to run if you leave the test.Your answers are saved automatically.Remaining Time: 1 hour, 23 minutes, 12 seconds.* Question Completion Status:A Moving to another question will save this response.Question 22Which of the following items appearing on a bank reconciliation require a journal entry to bring the Cash account up-to-date?O An error made by the bank in recording a depositO Outstanding checkO Check from customers returned as NSFO Deposit in transitA Moving to another question will save this response.

Bank reconciliation statement is a statement which is prepared to reconcile cash balance as per cash book and bank balance as per bank statement. Adjustments in cash book and bank book needs to be made for bank reconciliation. Under bank reconciliation, some items needs to be adjusted from cash book and some items, needs to be adjusted from bank book. For cash book adjustments, journal entries needs to be passed in cash book, so that it reflects updated adjusted cash book balance. For example, bank charges, NSF check received, bank interest income earned etc. So, for NSF check returned by bank, journal entry needs to be passed in cash book of the business. So, third choice is correct.