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ACCA考试F3每日一练：Bank reconciliations

高顿网校2016-03-04 16:53Yvonne.shen
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Question：After checking a business cash book against the bank statement, which of the following items could require an entry in the cash book?

A. Bank charges

B. A cheque from a customer which was dishonoured

C. Cheque not presented

D. Deposits not credited

E. Credit transfer entered in bank statement

F. Standing order entered in bank statement.

The correct answers are:

Bank charges

A cheque from a customer which was dishonoured

Credit transfer entered in bank statement

Standing order entered in bank statement.

The other two items are part of the bank reconciliation.

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