When preparing a bank reconciliation, outstanding checks would be

A) added to the balance per bank statement
B) deducted from the balance per company records
C) deducted from the balance per bank statement
D) added to the balance per company records

Outstanding Checks

Checks that have been written and recorded in the payer's accounting system but have not yet been cleared or cashed by the recipient.

Bank Statement

A summary of financial transactions that have occurred over a given period on a bank account held by a person or business with a financial institution.