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16.10 Which of the following statements about bank reconciliations are correct?
1 A difference between the cash book and the bank statement 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 2and4
B 1and4
C 2and3
D 1and3.
答案：A
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