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
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