The bank statement of a business showed a credit balance of $4520. This did not agree with the
cash book. The following were discovered.
1 Bank charges of $89 had not been entered in the cash book.
2 There were unpresented cheques paid to suppliers of $680.
3 A dishonoured cheque for $210 appeared on the bank statement, but was not shown in the cash book.
4 Sales receipts of $750 had been entered in the cash book, but did not appear on the
bank statement.
What is the bank balance to be shown in the statement of financial position?
1 )
current asset $4501
current asset $4590
3 )
current liability $4450
4 )
current liability $4539
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