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Summary Grade 10 Accounting: Dishonoured cheques

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2020/2021 Written for academic year
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10th Grade
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Accounting
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I am really passionate about accounting. These notes will really help you to understand the theory behind the work that you are doing. It will enable you to see the bigger picture, and surely improve your grades.

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Dishonoured cheques
A bank may refuse to honour cheques for various reasons:
 Amount in word differs from figure
 Cheque has not been signed
 Cheque is older than 6 months
 Cheque has been post-dated
 Mistake has been made on cheque
 Drawer of cheque has insufficient funds
 Drawer of cheque has died


Source document Debit Slip
Subsidiary journal CPJ
Type of account Bank (Credited) Debtor’s Control (Debited)
Connected book
image
Elsabé Conradie, Derek Kirsch, Mandy Moyce Accounting, Grade 10
Publisher: 2012 ISBN: 9781107615816 Edition: Unknown

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Dishonoured cheques
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Summary
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