快速查题-ACCA英国注册会计师试题

The cash book shows a bank balance of $5,675 overdrawn at 31 August 20X5. It is subsequently discovered that a standing

order for $125 has been entered twice, and that a dishonoured cheque for $450 has been debited in the cash book instead

of credited.What is the correct bank balance?

A business had a balance at the bank of $2,500 at the start of the month. During the following month, it paid for materials

invoiced at $1,000 less trade discount of 20% and cash discount of 10%. It received a cheque from a customer in respect of

an invoice for $200, subject to cash discount of 5%.What was the balance at the bank at the end of the month?

The bank statement on 31 October 20X7 showed an overdraft of $800. On reconciling the bankstatement, it was discovered

that a cheque drawn by your company for $80 had not been presented for payment, and that a cheque for $130 from a

customer had been dishonoured on 30 October 20X7, but that this had not yet been notified to you by the bank.What is the

correct bank balance to be shown in the statement of financial position at 31 October 20X7?

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 above items into account?

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

BANK RECONCILIATION                                 30

SEPTEMBER 20X2                                           $

Balance per bank statement (overdrawn)      36,840

Add: lodgements credited after date              51,240

Less: unpresented cheques                           88,080

Balance per cash book (credit)                       43,620

                                                                       44,460

Assuming the amounts stated for items other than the cash book balance are correct, what should the cash book balance be?

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?