Question：After checking a business cash book against the bank statement, which of the following items could require an entry in the cash book?
A. Bank charges
B. A cheque from a customer which was dishonoured
C. Cheque not presented
D. Deposits not credited
E. Credit transfer entered in bank statement
F. Standing order entered in bank statement.
The correct answers are:
Bank charges
A cheque from a customer which was dishonoured
Credit transfer entered in bank statement
Standing order entered in bank statement.
The other two items are part of the bank reconciliation.
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