Which adjustments need to be recorded in the accounting records? Those that affected the bank balance or the cash account balance in the ledger? What is the result of the adjustments not being recorded?

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ISBN:9781337635653
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Chapter10: Valuing Early-stage Ventures
Section10.6: Accounting Versus Equity Valuation Cash Flow
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Which adjustments need to be recorded in the accounting records? Those that affected the bank balance or the cash account balance in the ledger? What is the result of the adjustments not being recorded?
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