Listed below are some possible causes of difference between the cash book balance and the bank statement balance when preparing a bank reconciliation：1 Cheque paid in, subsequently dishonoured2 Error by bank3 Bank charges4 Lodgements credited after date5 Unpresented cheques not yet presentedWhich of these items require an entry in the cash book?
A、1 and 3 only
B、1, 2, 3, 4 and 5
C、2, 4, and 5 only
D、4 and 5 only
A、1 and 3 only
B、1, 2, 3, 4 and 5
C、2, 4, and 5 only
D、4 and 5 only
【参考答案及解析】
Dishonoured cheques and bank charges must be entered in the cash book.
Dishonoured cheques and bank charges must be entered in the cash book.