Which of the following statements is False? ( )
A.
After a bank reconciliation has been completed, the company must make journal entries to adjust for all outstanding checks.
B.
A bank reconciliation for the moth of September will begin with “ balance per book ” and “ balance per bank statement ” at September 30.
C.
A check that is outstanding for two consecutive months should be included in both months ’ bank reconciliations.
D.
A credit memorandum on a bank statement indicates an addition to the bank balance.