ACCA FA2 Bank Balance 1
Sarah's bank ledger control account at 30 April shows a balance of $12,000. Comparison with the bank statement at the same time revealws the following differences:
| $ | |
| Unpresented cheques | 1,800 |
| Bank charges not in cash book | 300 |
| Receipts not yet credited by bank | 200 |
| Dishonoured cheque not in cash book | 400 |
What is the correct bank ledger control account balance at 30 April?
Suggested solutions
| $ | |
| Bank Balance | 12,000 |
| Less Bank charges not in cash book | (300) |
| Less Dishonoured cheque not in cash book | (400) |
| Bank balance at 30 April | 11,300 |
To do the same topic again in ACCA FA2 Bank Balance 1
To do another topic in ACCA FA2