The amount of the outstanding checks is included on the bank reconciliation as a(n) deduction from the balance per company's records addition to the balance per bank statement addition to the balance per company's records deduction from the balance per bank statement

D) deduction from the balance per bank statement

Explanation:

A bank reconciliation statement is a document that matches the cash balance on a company’s balance sheet to the corresponding amount on its bank statement. Reconciling the two accounts helps determine if accounting changes are needed. Bank reconciliations are completed at regular intervals to ensure that the company’s cash records are correct. They also help detect fraud and any cash manipulations.