why is petty cash fund deducted in the book balance of the entity when making bank reconciliation?

College Accounting, Chapters 1-27
23rd Edition
ISBN:9781337794756
Author:HEINTZ, James A.
Publisher:HEINTZ, James A.
Chapter7: Accounting For Cash
Section: Chapter Questions
Problem 2TF
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why is petty cash fund deducted in the book balance of the entity when making bank reconciliation? 

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