What this practice covers
These questions are drawn from past CIE 0452 Accounting papers and filtered to bank reconciliation. You answer, you find out immediately whether you were right, and you get the reasoning for the correct option and for each distractor. Wrong answers go to a mistakes locker so you can come back to exactly those.
Practice is free. You need an account only so your progress and your mistakes are still there next time.
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What examiners see students get wrong here
These are the errors that cost marks on bank reconciliation, taken from our own topic notes. Read them before you practise and you will recognise the traps in the questions.
- Putting bank charges or standing orders in the reconciliation statement instead of the cash book.
- Reversing the treatment of unpresented cheques and outstanding lodgements.
- Using the original cash book balance in the reconciliation rather than the corrected one.
- Forgetting to reinstate the customer's debt when a cheque is dishonoured.
- Getting the sign wrong on an overdraft.
- Showing the bank statement balance in the statement of financial position instead of the corrected cash book balance.
Revise it first
If any of the above is unfamiliar, work through the notes before practising: Bank reconciliation revision notes.