(A) Reconciliation of cash with bank
(B) Adjustment of prepaid expenses and income received in advance
(C) Adjustment of outstanding expenses and income statement
(D) Distinction between revenue and capital expenditure/income
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(A) Reconciliation of cash with bank
(B) Adjustment of prepaid expenses and income received in advance
(C) Adjustment of outstanding expenses and income statement
(D) Distinction between revenue and capital expenditure/income