Accounting 0452 · IGCSE · Bank reconciliation

Bank reconciliation — practice question

On 1 September, Peter issued a cheque to his credit supplier, John. John recorded this transaction correctly in his own books. On 10 September, the cheque was sent back unpaid because there were insufficient funds. Which entries ought to be recorded in John’s books on 10 September?

  • Aaccount to be debited: bank; account to be credited: irrecoverable debts
  • Baccount to be debited: bank; account to be credited: Peter
  • Caccount to be debited: irrecoverable debts; account to be credited: bank
  • Daccount to be debited: Peter; account to be credited: bank

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