Bank Reconciliation Basics

Froggy Jumps

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Test your knowledge on bank reconciliations!

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Bev

South Africa

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Bank Reconciliation Basics


Froggy Jumps Bank Reconciliation BasicsVersion en ligne Test your knowledge on bank reconciliations! par Bev 1 What is the main purpose of bank reconciliation? a To compare the company's records with the bank statement b To prepare financial statements c To calculate interest earned 2 Which document is compared during bank reconciliation? a Bank statement b Income statement c Balance sheet 3 What is a common reason for discrepancies in bank reconciliation? a Outstanding payments not yet cleared b Creditors not paying their accounts on time c Inventory errors 4 What should you do if you find a bank error during reconciliation? a Notify the bank and record the error on the bank reconciliation statements b Ignore the error c Make an adjustment in the applicable cash journal 5 When should bank reconciliation be performed? a Only when errors are suspected b At the end of each accounting period c Only annually 6 What is an outstanding deposit? a A deposit that has not yet been received by the business b A deposit recorded by the business but not yet by the bank c A deposit that has been returned to the debtor. 7 Which accounting entry is made if a bank fee is not recorded? a Debit bank credit bank expense b No entry needed c Debit bank charges, credit bank 8 What is the typical outcome of a successful bank reconciliation? a Matching balances between records and bank statement b Discrepancies increase c Bank account is closed 9 Which is an example of an adjusting difference a Stop orders on the bank statement but not in the CBP b Overstatement by the business of a payment in the CBP c Understatement of a deposit by the bank 10 Which is an example of an timing difference? a Outstanding payments b Bank charges c Error by the business

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Bank Reconciliation Basics

Froggy Jumps

À propos de cette activité

Créé par

Téléchargez la version pour jouer sur papier

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Bank Reconciliation BasicsVersion en ligne

par Bev

What is the main purpose of bank reconciliation?

Which document is compared during bank reconciliation?

What is a common reason for discrepancies in bank reconciliation?

What should you do if you find a bank error during reconciliation?

When should bank reconciliation be performed?

What is an outstanding deposit?

Which accounting entry is made if a bank fee is not recorded?

What is the typical outcome of a successful bank reconciliation?

Which is an example of an adjusting difference

Which is an example of an timing difference?