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Which of the following is an account reconciliation: A. The general ledger detail for the...

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Accounting

Which of the following is an account reconciliation:

A. The general ledger detail for the account as of the period end.

B. Verification of a general ledger account balances through comparison of amounts to source documents and/or independent systems, and correcting any discrepancies.

C. A checklist of required steps to correct discrepancies in an account balance.

D. All three of the above are types of account reconciliations.

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