The cash book shows a bank balance of $28,360 overdrawn at 31 August 2014. It is subsequently discovered that a standing order for $2,096 has been entered twice, and that a dishonoured cheque for $110 has been debited in the cash book instead of credited.

What is the correct bank balance?

SUGGESTED SOLUTIONS

Bank Account

	$		$
Standing Order	2,096	Opening balance OD	28,360
		Dishonoured cheque	220
		Closing Balance	26,484

To do the same topic again in ACCA F3 Bank Reconciliation 1

To do another topic in ACCA F3