ACCA PAPER 1.1 每天一练17

每天一练　PAPER 1.124 Sigma’s bank statement shows an overdrawn balance of $38,600 at 30 June 2005. A check against the company’s
cash book revealed the following differences:
1 Bank charges of $200 have not been entered in the cash book.
2 Lodgements recorded on 30 June 2005 but credited by the bank on 2 July $14,700.
3 Cheque payments entered in cash book but not presented for payment at 30 June 2005 $27,800.
4 A cheque payment to a supplier of $4,200 charged to the account in June 2005 recorded in the cash book as
a receipt.
Based on this information, what was the cash book balance BEFORE any adjustments?
A $43,100 overdrawn
B $16,900 overdrawn
C $60,300 overdrawn
D $34,100 overdrawn

游客，如果您要查看本帖隐藏内容请回复

除了答案之外,有没有写分析呢?

如果有分析就更好了,这样才是学习呀.

B