Accounting 0452 · IGCSE · Bank reconciliation

Bank reconciliation — practice question

In both the bank columns of a trader’s cash book and the bank statement, the balances were positive. When these were compared, the following discrepancies were found. Cheque not yet credited: $200 Bank charges not entered in the cash book: $10 What difference was there between the balance recorded in the bank column of the cash book and the balance shown on the bank statement?

  • AThe cash book balance was $190 higher than the bank statement balance.
  • BThe cash book balance was $190 lower than the bank statement balance.
  • CThe cash book balance was $210 higher than the bank statement balance.
  • DThe cash book balance was $210 lower than the bank statement balance.

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