GCEFinancial AccountingBank Reconciliation2022

In a bank reconciliation statement prepared by starting with the cash book balance, unpresented cheques are

Aadded, because they reduce the bank balance below the cash book balanceCORRECT
Bdeducted, because the cash book has already recorded the payment
Cignored, as they do not affect either balance
Dadded to the bank statement balance only
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Why the answer is A, and why the others tempt you.
When reconciling from the cash book balance to the bank statement balance, unpresented cheques have been deducted in the cash book but not yet by the bank, so the bank balance is higher than it should be relative to the cash book. To move from the cash book balance to the bank statement balance, unpresented cheques must be added back, since the bank has not yet processed the payment. This is the reverse of the more common approach of starting from the bank statement balance.
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