Concept:The adjusted cash book is used to record only those items that appear in the bank statement but have not yet been entered in the firm's cash book.
Explanation:Dishonoured cheques, direct payments to the bank, and standing order payments must be updated in the cash book from the bank statement.
These items affect the bank balance and therefore need to be entered in the adjusted cash book.
However, uncredited cheques are cheques already recorded in the cash book but not yet credited by the bank.
They do not appear in the bank statement, so they are not entered in the adjusted cash book.
Instead, uncredited cheques are dealt with in the bank reconciliation statement.
Answer:C. Uncredited cheques