Which of the following would not affect bank reconciliation?

Dishonoured Cheques

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Discount Received

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Bank Interest

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Cheques not presented

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Solution

The correct option is B
Discount Received

Discount received does not effect the bank or cash in any manner & hence it shall not effect bank reconciliation.

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Similar questions

	₹
(i) Debit balance as per the Cash Book.	15,000
(ii) Cheques deposited but not cleared.	1,000
(iii) Cheques issued but not presented.	1,500
(iv) Bank interest.	200

___ cheques are presented to bank but not debited by bank.

	₹
(a) Cash Book Balance (Overdraft)	12,500
(b) Cheques deposited but not recorded in Cash Book	2,000
(c) Cheque received but not sent to Bank	1,500
(d) Credit side of the Bank Column has been overcast	60
(e) Bank charges entered in Pass Book twice	75
(f) Bills Receivable directly collected by the Bank	4,000
(g) Deposited cheques returned dishonoured by Bank	1,700
(h) Electricity Bill paid by Bank as per instruction	800
(i) Cheques issued but not presented for payment	5,400
(j) Cheques deposited but not cleared	3,200

		₹
(i)	Bank overdraft as per Pass Book.	36,000
(ii)	Cheques issued but not presented for payment.	19,700
(iii)	Cheques deposited with bank but not collected.	25,000
(iv)	Cheques entered in Cash Book but not banked.	9,000
(v)	Directly deposited to bank by a customer.	11,000

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