Accounting 9706 · AS & A Level · Reconciliation and verification

Reconciliation and verification — practice question

The details below relate to a company’s banking transactions on 31 December. Balance at bank according to the bank statement: $22650 credit. Bankings not yet cleared: $3110. Cheques not yet presented: $6290. Bank interest received was entered twice by the bank in error: $650. What amount should be shown as the bank balance in the statement of financial position on 31 December?

  • A$18820
  • B$20120
  • C$25180
  • D$26480

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