The following bank reconciliation statement has been prepared by a trainee accountant: BANK RECONCILIATION 30 SEPTEMBER 20X2 $ Balance per bank statement (overdrawn) 36,840 Add: lodgements credited after date 51,240 Less: unpresented cheques 88,080 Balance per cash book (credit) 43,620 44,460 Assuming the amounts stated for items other than the cash book balance are correct, what should the cash book balance be?
A、$44,460 credit as stated
B、$60,020 credit
C、$29,220 debit
D、$29,220 credit
A、$44,460 credit as stated
B、$60,020 credit
C、$29,220 debit
D、$29,220 credit
【参考答案及解析】
$ Bank statement (36,840) Deposits credited after date 51,240 Unpresented cheques ( 43,620) Balance per cash book (o/d) (29,220)
$ Bank statement (36,840) Deposits credited after date 51,240 Unpresented cheques ( 43,620) Balance per cash book (o/d) (29,220)