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Causes of Discrepancies Between Cash Book And Bank Statement - SS2 Accounting Past Questions and Answers - page 1

1
What is one cause of discrepancies between a cash book and a bank statement?
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A
Timing differences
B
Correct recording of transactions
C
Matching transactions with invoices
2
What can cause a difference between the cash book balance and the bank statement balance?
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A
Recording transactions correctly
B

Deposits and withdrawals being processed on the same day

 

C
Outstanding checks or deposits
3
What is an example of a timing difference that could cause a discrepancy?
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A

Bank errors in recording transactions

 

B
Fees and interest charges
C
Deposits recorded in the cash book but not yet cleared by the bank
4
What is the cause of a discrepancy between the cash book and bank statement that may indicate fraud or theft?
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A
Timing differences
B
Errors in recording
C
Unauthorized transactions
5
What is the significance of reconciling the cash book with the bank statement?
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6
What steps can be taken to identify the cause of a discrepancy between the cash book and bank statement?
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