仲裁委员会实行专职仲裁员制度。（)A．正确B．错误

verdraft per bank statement 3,860 Less: Unpresented cheques 9,160 –––––– 5,300 Add: Outstanding lodgements 16,690 –––––– Cash at bank 21,990 –––––– What should be the correct balance per the cash book？

A、$21,990 balance at bank as stated

B、$3,670 balance at bank

C、$11,390 balance at bank

D、$3,670 overdrawn

K RECONCILIATION 30 SEPTEMBER 20X2 $ Balance per bank statement (overdrawn) 36,840 Add: lodgements credited after date 51,240 88,080 Less: outstanding cheques 43,620 Balance per cash book (credit) 44,460 Assuming the amounts stated for items other than the cash book balance are correct, what should the cash book balance be？

A、$44,460 credit as stated

B、$60,020 credit

C、$29,220 debit

D、$29,220 credit

A、$21,990 balance at bank as stated

B、$3,670 balance at bank

C、$11,390 balance at bank

D、$3,670 overdrawn

cash balance on the bank statement and the ending cash balance in the firm's accounting records.

A．正确

B．错误

Which of the following statements about bank reconciliations are correct？ 1 A difference between the cash book and the bankstatement must be corrected by means of a journal entry. 2 In preparing a bank reconciliation, lodgements recorded before date in the cash book but credited by the bank after date should reduce an overdrawn balance in the bank statement. 3 Bank charges not yet entered in the cash book should be dealt with by an adjustment in the bank reconciliation statement. 4 If a cheque received from a customer is dishonoured after date, a credit entry in the cash book is required.

A、A. 2 and 4

B、B. 1 and 4

C、C. 2 and 3

D、D. 1 and 3