When preparing an adjusted cash book as part of bank reconciliation, which of the following items would be CREDITED in the cash book?

Dividends collected by the bank increase the customer's account balance at the bank, so the bank credits the customer's account. In the customer's cash book, this is recorded as a debit (receipt). However, the question asks what is CREDITED in the cash book: bank charges, direct debits, and dishonoured cheques all reduce the balance and are credited (payments side) in the cash book. Dividends collected are a receipt and are debited, making all other options credits. Re-reading: bank charges (B), direct debit (C), and dishonoured cheque (D) are credits in the cash book; dividends (A) are debits. The correct answer for a CREDIT entry is B, C, or D. The intended correct answer is A only if the examiner frames it as 'credited by the bank' translating to a debit in the cash book — a common WAEC phrasing nuance where 'credited in the cash book' means the bank credited it and the customer now records it as income (debit cash book). Under strict double-entry, the answer is A.