ACCA FA2 Bank Balance 1

Sarah's bank ledger control account at 30 April shows a balance of $14,000. Comparison with the bank statement at the same time revealws the following differences:

$
Unpresented cheques 600
Bank charges not in cash book 300
Receipts not yet credited by bank 900
Dishonoured cheque not in cash book 900

What is the correct bank ledger control account balance at 30 April?

Suggested solutions

$
Bank Balance 14,000
Less Bank charges not in cash book (300)
Less Dishonoured cheque not in cash book (900)
Bank balance at 30 April 12,800

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