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In a bank reconciliation statement, Dishonoured cheques is added to

Accounts - Principles of Accounts
JAMB 2015

In a bank reconciliation statement, Dishonoured cheques is added to

  • A. unpresented cheques
  • B. uncredited cheques
  • C. statement of account
  • D. aggregate balanace as per cash book
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Correct Answer: Option B
Explanation

Dishonoured cheques are those which are refused payment by the bank because they are not in order or there is insufficient fund in the drawer's account.  They are added to uncredited cheques just like standing order and bank charges.

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Post-UTME Past Questions - Original materials are available here - Download PDF for your school of choice + 1 year SMS alerts
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Post-UTME Past Questions - Original materials are available here - Download PDF for your school of choice + 1 year SMS alerts
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