Accounting 0452 · IGCSE · Bank reconciliation

Bank reconciliation — practice question

Rahat works as a trader. These transactions occurred during March 2021. March 3 Cash sales, $580$, were paid straight into Rahat’s business bank account March 6 Insurance, $360$, was paid by direct debit March 9 $196$ was paid to GH Limited by telephone transfer, after deducting 2% cash discount from the amount due March 13 $75$ cash was paid for stationery March 17 Cash sales, $140$ March 27 Old office equipment was sold to Burgess, who paid $50$ by cheque in full settlement March 30 $340$ was paid to Colin by cheque in full settlement of a debt of $350$
(a)[11]

Fill in Rahat’s cash book on the facing page. Then balance the cash book and carry the balances down on 1 April 2021.

(b)[4]

Put a tick (✓) in the correct column to show whether each item would be used to update the cash book or would appear in the bank reconciliation statement.

(c)[5]

Advise Rahat whether she should apply for the bank loan. Support your answer with two advantages and two disadvantages.

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