Balance per bank statement
+ outstanding lodgements
- unpresented cheques
= balance per cash book = X
Original cash book balance
- bank charges
, - standing orders
- error
- omitted cheque
- bounded cheque
+ omitted receipts
=X
The exam will be familiar to what explained in these revision notes
These are the revision notes I prepared for exams since Sixth Form. They are most selective only information that you need in order to get straight As in A-levels and graduated with a Distinction Bachelor Degree. A-levels: (AQA) ACCN, BUSS, Maths, Further Maths, Econs Undergraduate: BSc Accounting & Finance - University of Bath Postgraduate: MBA at Imperial College London
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