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In preparing a Company’s bank reconciliation statement on 31st March, 2012, the following are the items causing a difference between the cash book balance and bank statement balance?
(1) Direct debit ₹ 400
(2) Errors by bank ₹ 1,000 (cheque incorrectly debited to account)
(3) Cheque issued by the Company and dishonoured ₹ 100. Which of these items will require an entry in the cash book?