问题：In preparing a company's bank reconciliation statement at March 20X3, the following items are causing the difference between the cash book balance and the bank statement balance.
　　Which of these items will require an entry in the cash book?
　　A. Direct debit $350
　　B. Outstanding cheques $1,475
　　C. Error by bank $1,000 (cheque incorrectly debited to the account)
　　D. Cheque paid in by the company and dishonoured $400
　　E. Lodgements not credited $4,580
　　F. Bank charges $380
　　答案：The correct answers are:
　　Bank charges $380
　　Direct debit $350
　　Cheque paid in by the company and dishonoured $400
　　Bank charges, direct debits and dishonoured cheques will all be written into the cash book.