Listed below are five potential causes of difference between a company’s cash book balance and its bank statement
balance as at 30 November 2003: (1) Cheques recorded and sent to suppliers before 30 November 2003 but not yet presented for payment.
(2) An error by the bank in crediting to another customer’s account a lodgement made by the company.
(3) Bank charges.
(4) Cheques paid in before 30 November 2003 but not credited by the bank until 3 December 2003.
(5) A cheque recorded and paid in before 30 November 2003 but dishonoured by the bank.
Which of the following alternatives correctly analyses these items into those requiring an entry in the cash book
and those that would feature in the bank reconciliation?
Cash book entry Bank reconciliation
A 1, 2, 4 3, 5
B 3, 5 1, 2, 4
C 3, 4 1, 2, 5
D 2, 3, 5 1, 4
B | 
发表于 2008-5-13 09:33
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