Accounting 9706 · AS & A Level · Reconciliation and verification

Reconciliation and verification — practice question

At the close of a business’s financial year, the details below are given. Debit balance on the bank statement: $1000$ Unpresented cheques: $300$ Lodgements not yet credited by the bank: $600$ Bank charges and interest charged not yet entered in the cash book: $150$ What is the current balance in the cash book?

  • A$400$ credit
  • B$400$ debit
  • C$550$ credit
  • D$550$ debit

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