2020年acca考试F3考试模拟练习（455）

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31.11 Which of the following statements about bank reconciliations are correct?

1 In preparing a bank reconciliation, unpresented cheques must be deducted from a balance of cash at bank shown in the bank statement.

2 A cheque from a customer paid into the bank but dishonoured must be corrected by making a debit entry in the cash book.

3 An error by the bank must be corrected by an entry in the cash book.

4 An overdraft is a debit balance in the bank statement.

A 1and 3

B 2 and 3

C 1 and 4

D 2 and 4

答案：C

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