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<p>Listed below are some possible causes of difference between the cash book balance and the bank statement balance<br/>when preparing a bank reconciliation:<br/>(1) Cheque paid in, subsequently dishonoured.<br/>(2) Error by bank<br/>(3) Bank charges<br/>(4) Lodgements credited after date<br/>(5) Outstanding cheques not yet presented.<br/>Which of these items require an entry in the cash book?<br/>A (1) and (3) only<br/>B (1), (2), (3), (4) and (5)<br/>C (2), (4), and (5) only<br/>D (1), (2) and (3) only<br/></p><p> </p><p>A</p> A b a a <p>b</p> A页:
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