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ACCAF3测试题:Bankreconciliations

考试网  [ 2016年12月9日 ] 【

  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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