|  
 UID76976 帖子471 主题467 注册时间2008-5-13 
 | 
 每日一练F3 答案回复可见
| Listed below are some possible causes of difference between the cash book balance and the bank statement balance
 when preparing a bank reconciliation:
 
 (1)     Cheque paid in, subsequently dishonoured.
 (2)     Error by bank
 (3)      Bank charges
 (4)      Lodgements credited after date
 (5)     Outstanding cheques not yet presented.
 
 Which of these items require an entry in the cash book?
 
 A    (1) and (3) only
 B    (1), (2), (3), (4) and (5)
 C    (2), (4), and (5) only
 D    (1), (2) and (3) only
 
 A
 | 
 |