Final answer:
Certified checks have not been deducted from the unadjusted bank balance because they are guaranteed by the bank and reflected as a liability as soon as they are certified.
Step-by-step explanation:
In determining the unadjusted bank balance, certified checks have not been deducted. A certified check is one that the bank guarantees and it is not deducted from the account holder's balance until the check is cashed by the payee. When preparing a bank reconciliation, the unadjusted bank balance is the ending balance on the bank statement, and it typically includes outstanding checks that have not yet cleared, but it does not include certified checks which are immediately reflected on the bank's records as a liability of the bank upon certification.