In a bank reconciliation statement; Dishonoured cheques is added to?

A. unpresented cheques
B. uncredited cheques
C. statement of account
D. aggregate balance as per cash book

Correct Answer:

Option B – uncredited cheques

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.