The following bank reconciliation statement has been prepared by a trainee accountant:
Overdraft per bank statement 3,860
Less: unpresented cheques 9,160
Add: deposits credited after date 5,300
16,690
Cash at bank as calculated above 21,990
What should be the correct balance per the cash book?
$
Overdraft (3,860)
Unpresented cheques (9,160)
(13,020)
Outstanding 16,690
Cash at bank 3,670
多做几道
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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