A-LevelAccountingBank Reconciliation StatementsOct/Nov 2021Paper 1 Q71 Mark
The bank account had a debit balance of $5760 in the cash book at 31 May. The following items were identified when reconciling the bank account with the bank statement. $Amount not yet credited by bank: 900 Bank charges: 120 Dishonoured cheque: 340 Unpresented cheque: 740 What was the amount shown in the bank statement at 31 May?
A$3660
B$5140
C$5460
D$5820
✓ Correct Answer
The correct answer is B. This question tests the candidate's understanding of bank reconciliation statements within the Accountingsyllabus. The examiner's mark scheme requires...
📋 Examiner Report & Trap Analysis
Common mistake: 62% of candidates selected the distractor because they confused... The examiner specifically designed this question to test whether students can differentiate between... To secure full marks, candidates must demonstrate...
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