中四下學期的會計

If the revised of Bank Re. is start from balance per cash book,
then u need to add unpresent cheque and less uncredited cheque
unpresented Cheque refers to ur cheque hasn't be entered to the creditor's account but you have already mark in your cask book as a expense. Since the money hasn't be transferred, the bank balance is greater than the cash book balance therefore u need to add unpresent cheque to add back the amount

Uncredited Cheque means the debtor pay u the cheque which haven't entered by the bank. But u have already enter it in your cask book as an income. However, since u haven't received the money yet, the cash book balance will greater than the bank balance, therefore u need to less uncredited cheque