Sunday, 31 May 2015

Cima C02 Exam Question No 9

Question No 9:

Z’s bank statement shows a balance of $825 overdrawn. The bank statement includes bank charges of $50, which have not been entered in the cash book. There are unpresented cheques totalling $475 and deposits not yet credited of £600. The bank statement incorrectly shows a direct debit payment of $160, which belongs to another customer.
What figure for the bank balance should be shown in the statement of financial position?

A.
$590 overdrawn.
B.
$540 overdrawn.
C.
$790 overdrawn.
D.
$840 overdrawn.

Answer: B

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