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31.11 Which of the following statements about bank reconciliations are correct?
1 In preparing a bank reconciliation, unpresented cheques must be deducted from a balance of cash at bank shown in the bank statement.
2 A cheque from a customer paid into the bank but dishonoured must be corrected by making a debit entry in the cash book.
3 An error by the bank must be corrected by an entry in the cash book.
4 An overdraft is a debit balance in the bank statement.
A 1and 3
B 2 and 3
C 1 and 4
D 2 and 4
答案：C
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