Accounting 0452 · IGCSE · Bank reconciliation

Bank reconciliation — practice question

Gurjit operates as a trader. In January 2024, these transactions occurred. January 4 Cash sales, $640, were banked straight into the bank account 7 Paid Sandy $551 by credit transfer after deducting 5% cash discount 13 Paid wages in cash, $120 19 Received $415 by cheque from Uma 21 Paid Viraj $194 by telephone transfer, settling an invoice of $200 in full 25 Withdrew $100 cash from the bank for business use
(a)[10]

Complete Gurjit’s cash book on the page opposite. Balance the cash book and carry forward the balances to 1 February 2024.

(b)[3]

Put a tick (✓) in the appropriate column in the table to show whether each item would be entered in the cash book update or shown in the bank reconciliation statement.

(c)[5]

Advise Gurjit on whether he ought to make the changes above. Support your answer with points both for and against making these changes.

(d(i))[1]

State what is meant by the term bank overdraft.

(d(ii))[1]

State what is meant by the term bank charges.

Worked solution & mark scheme

This 20-mark question has a full step-by-step worked solution and mark scheme.

  • Full mark scheme, point by point
  • Step-by-step worked solution
  • Write your answer & get it marked instantly by AI