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A-LevelAccountingReconciliation and verification9706/12 · Oct/Nov 2013 · Q91 Mark

A business is preparing a bank reconciliation and finds the following. $ unpresented cheques 3190 uncredited bankings 1949 The cash book has a debit balance of $5000. Which adjustments should be made to the cash book balance to reconcile it to the bank statement?

Aminus $3190, minus $1949
Bminus $3190, plus $1949
Cplus $3190, minus $1949
Dplus $3190, plus $1949

✓ Correct answer

C: plus $3190, minus $1949

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About this question

Topic
Reconciliation and verification, A-Level Accounting (syllabus 9706). Multiple choice, 1 mark.
Source
A-Level Accounting, Oct/Nov 2013 Paper 1 Variant 2, question 9.

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