Which accounts in the debtors reconciliation should be recorded twice?

No accounts in the debtors reconciliation should be recorded twice. Each account should be reconciled and recorded accurately to ensure that the total amount owed by debtors is correct. Recording an account twice could result in inaccurate financial statements and misrepresentation of the company's financial position.

- Debits in the bank statement but not in the books: These represent deposits in transit, which have been recorded in the bank statement but not yet in the company's books.
- Credits in the bank statement but not in the books: These represent outstanding checks, which have been issued by the company and recorded in the bank statement but not yet presented for payment.