2020年acca考试F3考试模拟练习（236）

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16.15 Listed below are five potential causes of difference between a company's cash book balance and its bank statement balance as at 30 November 20X3:

1 Cheques recorded and sent to suppliers before 30 November 20X3 but not yet presented for payment

2 An error by the bank in crediting to another customer's account a lodgement made by the company

3 Bank charges

4 Cheques paid in before 30 November 20X3 but not credited by the bank until 3 December 20X3

5 A cheque recorded and paid in before 30 November 20X3 but dishonoured by the bank

Which one of the fllowing alternatives correctly analyses these items into those requiring an entry in the cash book and those that would feature in the bank reconciliation?

 Cash book entry          Bank reconciliation

A 1,2,4                       3,5

B 3,5                         1,2,4

C 3,4                         1,2,5

D 2,3,5                        1,4

答案：B

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