Which of the following statements about bank reconciliations are correct?
1 A difference between the cash book and the bank statement must be corrected by means of a journal entry.
2 In preparing a bank reconciliation, lodgements recorded before date in the cash book but credited by the bank
after date should reduce an overdrawn balance in the bank statement.
3 Bank charges not yet entered in the cash book should be dealt with by an adjustment in the bank reconciliation.
4 If a cheque received from a customer is dishonoured after date, a credit entry in the cash book is required. A 2 and 4
B 1 and 4
C 2 and 3
D 1 and 3 A
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发表于 2008-5-15 09:33
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