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<p>In preparing a company’s bank reconciliation statement at March 2003, the following items are causing the difference<br/>between the cash book balance and the bank statement balance:<br/>(1) Bank charges $380<br/>(2) Error by bank $1,000 (cheque incorrectly debited to the account)<br/>(3) Lodgements not credited $4,580<br/>(4) Outstanding cheques $1,475<br/>(5) Direct debit $350<br/>(6) Cheque paid in by the company and dishonoured $400<br/>Which of these items will require an entry in the cash book?<br/>A 2, 4 and 6<br/>B 1, 5 and 6<br/>C 3 and 4<br/>D 3 and 5</p><p> </p><p>B</p>页:
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