Bank reconciliation statement - Jamb Accounts - Principles of Accounts Past Questions and Answers

Question 11:

• JAMB 2016

Balance as per cashbook 2, 970
Bank Charges 220
Unpresented cheques 3, 950
Uncredited cheques 4, 178
Direct debit by bank 1, 0000
Determine the balance as per bank statement.

A. # 1,978
B. # 1962
C. # 1,522
D. # 2,522

Question 12:

• JAMB 2017

When starting with the cash book balance in preparing the bank reconciliation statement, the followings are added

A. Unpresented cheque
B. Dividend
C. Uncredited cheque
D. Credit transfer

Question 13:

• JAMB 2017

\(\begin{array}{c|c} & \text{N} \\ \hline \text{Balance as per cashbook} & 5 467 \\ \hline \text{Uncredited cheques} & 4 410 \\ \hline \text{Unpresented cheques} & 19 404 \\ \hline \text{Cheques wrongly debited by bank} & 1 404 \end{array}\)
The balance as per bank statement is

A. ₦21,901
B. ₦19,021
C. ₦21,109
D. ₦21,091

Question 14:

• JAMB 2018

Use the information below to answer the question.
Calculate the balance in the bank statement.

	₦
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