The following bank reconciliation statement has been prepared by an inexperienced bookkeeper at 31 December
2005.
Bank reconciliation statement
$
Balance per bank statement (overdrawn) 38,640
Add: lodgements not credited 19,270
–––––––
57,910
Less: unpresented cheques 14,260
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Balance per cash book 43,650
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What should the final cash book balance be when all the above items have been properly dealt with?
A $43,650 overdrawn
B $33,630 overdrawn
C $5,110 overdrawn
D $72,170 overdrawn B 38,640 + 14,260 – 19,270 = 33,630 | 
发表于 2008-4-27 17:40
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