Accounting 0452 · IGCSE · Bank reconciliation

Bank reconciliation — practice question

On 31 January, Somraj's bank statement showed a credit balance of $740$. After he compared the bank statement with the cash book, he identified the following. bank charges not recorded in the cash book $30$ cheque paid but not presented to the bank $150$ Somraj amended his cash book as required. What was the revised cash book balance on 31 January?

  • A$590$
  • B$620$
  • C$860$
  • D$890$

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