单项选择题
Listed below are some possible causes of difference between the cash baok balance and the bank statement balance when preparing a bank reconciliation:
1 Cheque paid in, subsequently dishonoured
2 Error by bank
3 Bank charges
4 Lodgements credited after date
5 Outstanding cheques not yet presentd
Which of these items require an entry in the cash book?
A. 1 and 3 only
B. 4 and 5 only
C. 1,2,3, 4 and 5
D. 2, 4, and 5 only