In preparing a company's bank reconciliation statement at March 20X3, the following items are causing the difference between the cash book balance and the bank statement balance:1 Bank charges $3802 Error by bank $1,000 (cheque incorrectly debited to the account)3 Lodgements not credited $4,5804 Unpresented cheques $1,4755 Direct debit $3506 Cheque paid in by the company and dishonoured $400Which of these items will require an entry in the cash book?
A、2, 4 and 6
B、1, 5 and 6
C、3 and 4
D、3 and 5
A、2, 4 and 6
B、1, 5 and 6
C、3 and 4
D、3 and 5
【参考答案及解析】
Bank charges, direct debits and dishonoured cheques will all be written into the cash book.
Bank charges, direct debits and dishonoured cheques will all be written into the cash book.