Question Tag: Overdrawn Balance

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FA – Nov 2014 – L1 – SA – Q15 – Bank Reconciliation

Identifying the correct overdrawn bank balance after corrections in cash book entries.

The cash book shows an overdrawn bank balance of N65,000 at 30 September, 2014. It was subsequently discovered that a standing order of N12,500 has been recorded twice and that a dishonored cheque for N9,000 has been debited in the cash book instead of being credited. What is the correct bank balance?

A. N66,700 O/D
B. N67,500 O/D
C. N70,500 O/D
D. N71,600 O/D
E. N72,500 O/D

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FA – Nov 2014 – L1 – SA – Q15 – Bank Reconciliation

Identifying the correct overdrawn bank balance after corrections in cash book entries.

The cash book shows an overdrawn bank balance of N65,000 at 30 September, 2014. It was subsequently discovered that a standing order of N12,500 has been recorded twice and that a dishonored cheque for N9,000 has been debited in the cash book instead of being credited. What is the correct bank balance?

A. N66,700 O/D
B. N67,500 O/D
C. N70,500 O/D
D. N71,600 O/D
E. N72,500 O/D

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