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The following bank reconciliation statement has been prepared by a trainee accountant:
Bank reconciliation 30 September 2002
$
Balance per bank statement (overdrawn) 36,840
add: Lodgements credited after date 51,240
88,080
less: Outstanding cheques 43,620
Balance per cash book (credit) 44,460
Assuming the amounts stated for items other than the cash book balance are correct, what should the cash book
balance be?
A $44,460 credit as stated
B $60,020 credit
C $29,220 debit
D $29,220 credit

 

D –$36,840 + $51,240 – $43,620 = $29,220 overdrawn

[em06]

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d

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X

X

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[em06]

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我又来了

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a

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dd

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 d

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