快速查题-ACCA英国注册会计师试题

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 dishonoured2 Error by bank3 Bank charges4 Lodgements

credited after date5 Unpresented cheques not yet presentedWhich of these items require an entry in the cash book?

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：1 Bank charges $3802 Error by bank $1,000 (cheque incorrectly

debited to the account)3 Lodgements not credited $4,5804 Unpresented cheques $1,4755 Direct debit $3506 Cheque paid in by the company and dishonoured $400Which of these items will require an entry in the cash book?

The following bank reconciliation statement has been prepared by a trainee accountant:

Overdraft per bank statement             3,860

Less: unpresented cheques                9,160

Add: deposits credited after date        5,300

                                                           16,690

Cash at bank as calculated above     21,990

What should be the correct balance per the cash book?

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 statement.

4 If a cheque received from a customer is dishonoured after date, a credit entry in the cash book is required

The following information relates to a bank reconciliation.

(i) The bank balance in the cashbook before taking the items below into account was $8,970 overdrawn.

(ii) Bank charges of $550 on the bank statement have not been entered in the cashbook.

(iii) The bank has credited the account in error with $425 which belongs to another customer.

(iv) Cheque payments totalling $3,275 have been entered in the cashbook but have not been presented for payment.

(v) Cheques totalling $5,380 have been correctly entered on the debit side of the cashbook but have not been paid in at the

bank.

What was the balance as shown by the bank statement before taking the items above into account?

The following attempt at a bank reconciliation statement has been prepared by Q Co: $ 38,600Overdraft per bank statement

Add: deposits not credited 41,200 79,800Less: unpresented cheques 3,300Overdraft per cash book 76,500Assuming the bank statement balance of $38,600 to be correct, what should the cash book balance be?

After checking a business cash book against the bank statement, which of the following items could require an entry in

thecash book?

1 Bank charges

2 A cheque from a customer which was dishonoured

3 Cheque not presented

4 Deposits not credited

5 Credit transfer entered in bank statement

6 Standing order entered in bank statement.

The following bank reconciliation statement has been prepared for a company：

                                                                                       $

Overdraft per bank statement                                     39,800

Add: Deposits credited after date                               64,100

                                                                                   103,900

Less: Unpresented cheques presented after date     44,200

Overdraft per cash book                                             59,700

Assuming the amount of the overdraft per the bank statement of $39,800 is correct, what should be the balance in the cash

book?

Listed below are five potential causes of difference between a company's cash book balance and its bank statement balance

as at 30 November 20X3:

1 Cheques recorded and sent to suppliers before 30 November 20X3 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 20X3 but not credited by the bank until 3 December 20X3

5 A cheque recorded and paid in before 30 November 20X3 but dishonoured by the bank

Which one 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

The bookkeeper of Peri made the following mistakes：Discount allowed $3,840 was credited to discounts received account.

Discount received $2,960 was debited to discountsallowed account. Discounts were otherwise correctly recorded.Which one

of the following journal entries will correct the errors?

Dr   Cr

$     $