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Given: Balance as per cash book...................N20,000 Unpresented cheques........................N5, 200 Direct credit to the bank..................N1, 000...

Accounts - Principles of Accounts
JAMB 2009

Given:

Balance as per cash book...................N20,000
Unpresented cheques........................N5, 200
Direct credit to the bank..................N1, 000
Direct debit from the bank.................N1, 000
Credit in the cash book....................N500

Calculate the balance as per bank statement at the end of the year?

  • A. N24,700
  • B. N25,200
  • C. N26,200
  • D. N27,700
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Correct Answer: Option A
Explanation

Balance per bank is the ending cash balance appearing on a bank statement.

Hence we have; cashbook balance + unpresented cheques + direct bank debit - (direct credit + cashbook credit)

20,000+5200+1000 - (1000+500) = 24,700


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