Which of the following factors are considered when preparing an adjusted Cash Book?

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Errors made within the Cash BookErrors found in the Pass BookCheques issued but yet to be presented for paymentCheques deposited but still awaiting clearanceNone of the above

Explanation

When preparing an adjusted Cash Book, only errors or mistakes identified within the Cash Book itself are taken into account. Mistakes in the Pass Book, or transactions like cheques issued but not presented and cheques deposited but not cleared, are not adjusted in the Cash Book but are reconciled separately.