Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question.
Each question is worth 2 marks.
The following bank reconciliation statement has been prepared by a trainee accountant:
$
Overdraft per bank statement 3,860
Less: Unpresented cheques 9,160
–––––––
5,300
Add: Outstanding lodgements 16,690
–––––––
Cash at bank 21,990
–––––––
What should be the correct balance per the cash book?
A $21,990 balance at bank as stated
B $3,670 balance at bank
C $11,390 balance at bank
D $3,670 overdrawn
Answer：
B
$
Overdraft per bank statement (3,860)
Less: Unpresented cheques (9,160)
Add: Outstanding lodgements 16,690
–––––––
Cash at bank 3,670
–––––––
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