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?
Bank charges, direct debits and dishonoured cheques will all be written into the cash book.
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Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal
use?
Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal
use?
According to the IASB's Conceptual Framework for Financial Reporting, which TWO of the following are part of faithful
representation?1 It is neutral2 It is relevant3 It is presented fairly4 It is free from material error
Which of the following accounting concepts means that similar items should receive a similar accounting treatment?
Listed below are some characteristics of financial information.1 Relevance2 Consistency3 Faithful representation4 Accuracy
Which of these are qualitative characteristics of financial information according to the IASB's Conceptual Framework for
Financial Reporting?
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