Accounting 0452 · IGCSE · Bank reconciliation

Bank reconciliation — practice question

On 1 September, Peter issued a cheque to his credit supplier, John. John recorded this accurately in his books. On 10 September, the cheque was sent back unpaid because there were insufficient funds. Which entries need 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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