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Non-authoritative advice included in area 1100.08 of the AICPA Complex Concerns and Solutions indicates that fantastic checks need to be accounted for as a discount of cash. Book overdrafts are created when the sum of remarkable checks relevant to a certain checking account is in excess of funds on deposit (which include deposits in transit) for th
Non-authoritative steerage included in segment 1100.08 in the AICPA Technological Issues and Solutions indicates that fantastic checks need to be accounted for as a discount of cash. Reserve overdrafts are made when the sum of superb checks related to a selected banking account is in extra of cash on deposit (including deposits in transit) for that