Listed below are some possible causes of difference between the cash book balance and the bank statement balance when
preparing a bank reconciliation：1 Cheque paid in, subsequently dishonoured2 Error by bank3 Bank charges4 Lodgements
credited after date5 Unpresented cheques not yet presentedWhich of these items require an entry in the cash book?
Dishonoured cheques and bank charges must be entered in the cash book.
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Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal
use?
Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal
use?
According to the IASB's Conceptual Framework for Financial Reporting, which TWO of the following are part of faithful
representation?1 It is neutral2 It is relevant3 It is presented fairly4 It is free from material error
Which of the following accounting concepts means that similar items should receive a similar accounting treatment?
Listed below are some characteristics of financial information.1 Relevance2 Consistency3 Faithful representation4 Accuracy
Which of these are qualitative characteristics of financial information according to the IASB's Conceptual Framework for
Financial Reporting?
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