| ₦ | |
| Balance as per cashbook | 13560 |
| Unpresented cheques | 5120 |
| Dividend received | 2000 |
| Uncredited cheque | 2300 |
| Bank charges | 280 |
| Standing order | 600 |
| Balance as per bank statement | ? |
A. ₦10,740
B. ₦11,860
C. ₦16,380
D. ₦17,500
Correct Answer:
Option D – ₦17,500
Explanation
BANK RECONCILIATION STATEMENT
| ₦ | ₦ | |
| Balance as per cashbook | 13560 | |
| Unpresented cheques | 5120 | |
| Dividend received | 2000 | 7120 |
| Uncredited cheque | 2300 | |
| Bank charges | 280 | |
| Standing order | 600 | 3180 |
| Balance as per bank statement | 17500 |
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