Accounting 0452 · IGCSE · Bank reconciliation

Bank reconciliation — practice question

On 1 September, Peter issued a cheque to John, his credit supplier. John entered this correctly in his books. On 10 September, the cheque was returned unpaid because there were insufficient funds. What entries ought to be made in John’s books on 10 September?

  • Adebit bank, credit irrecoverable debts
  • Bdebit bank, credit Peter
  • Cdebit irrecoverable debts, credit bank
  • Ddebit Peter, credit bank

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