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The following are causes of discrepancies between the cash book and the bank statement balances...

Accounts - Principles of Accounts
JAMB 2024

The following are causes of discrepancies between the cash book and the bank statement balances except

  • A. errors
  • B. bank charges
  • C. standing order
  • D. bank deposit
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Correct Answer: Option D
Explanation

A bank deposit typically wouldn't cause a discrepancy; rather, it would lead to an increase in both the cash book and bank statement balances. Therefore, it is not a cause of discrepancies between the two balances.

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