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What is included in the preliminary design and testing stage of product design?
Pre-Reconciliation Cash Balance
The cash balance reported in accounting records before adjustments are made for reconciling items in a bank reconciliation.
Outstanding Checks
Checks that have been written and recorded in a company's financial ledger but have not yet been cashed or cleared by the bank.
Deposits in Transit
Funds that have been deposited by a company but not yet recorded by the bank, often causing a discrepancy in the bank statement versus the company’s record.
Contra-Revenue Account
An account that is deducted from a company's gross revenue, which results in net revenue, examples include sales returns, allowances, and discounts.
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