The following attempt at a bank reconciliation statement has been prepared by Q Co: $ 38,600Overdraft per bank statement Add: deposits not credited 41,200 79,800Less: unpresented cheques 3,300Overdraft per cash book 76,500Assuming the bank statement balance of $38,600 to be correct, what should the cash book balance be?
A、$76,500 overdrawn, as stated
B、$5,900 overdrawn
C、$700 overdrawn
D、$800 overdrawn
A、$76,500 overdrawn, as stated
B、$5,900 overdrawn
C、$700 overdrawn
D、$800 overdrawn
【参考答案及解析】
bank is overdrawn.Overdraft $ Outstanding lodgements (38,600) Unpresented cheques Overdraft 41,200 The other two items are part of the bank reconciliation. 2,600 (3,300) ~(700)
bank is overdrawn.Overdraft $ Outstanding lodgements (38,600) Unpresented cheques Overdraft 41,200 The other two items are part of the bank reconciliation. 2,600 (3,300) ~(700)