A-LevelAccountingBank ReconciliationOct/Nov 2013Paper 1 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
The correct answer is C. This question tests the candidate's understanding of bank reconciliation 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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