[acca28]

Additionally, I have a question about the wording of a sentence in this question.

A company has prepared its bank reconciliation at 30 September 20X9 taking the following information into
account:
$
Outstanding lodgements 12,000
Unpresented cheques 14,700
**Dishonoured cheque not entered in the cash book 2,600**
The bank statement shows that the company has an overdrawn balance of $1,280.
What should be the adjusted cash book balance per the bank reconciliation at 30 September 20X9?

When it says dishonoured cheque not entered in the cash book, I interpret it as the cheques were initially entered in the cash book, but not adjusted for the dishonouring later on. However the question actually means that the whole transaction was not recorded at all.
How do I tell what the sentence actually means? I often get these questions wrong due to incorrect interpretation of wording.

[acca28]

I appreciate your response and that was also my initial answer, however the answer in the ACCA practice platform mock tests have stated that 2 and 4 are the correct answers…I’m having difficulty understanding their explanation though, it may be related to my interpretation of the question wording regarding what could be ‘detected’ using the TB.

the explanation from practice platform:
2- although no susp account would be created, this would be identified by the absence of a dep’n charge in the TB(as each expense has its own ledger account)

do you mind explaining what this means?

[acca28]

It was in one of the practice platform tests- and the answer is 2and4. How would 2 would be detected by extracting a trial balance?

[acca28]

Ah alright, thank you.
For this question, I don’t understand how 2 would be detected by a trial balance, isn’t it just like an error of omission?

Isra started a sole trader business during the year and operates basic computerised accounting software. The software automatically creates a suspense account when a manual journal entry is imbalanced. Each type of expense has its own general ledger account.

The following errors have been identified by Isra:
(1) Additional cash invested by Isra was coded to sales instead of capital in the general ledger
(2) Isra has not processed the manual journal entry for the year’s depreciation
(3) Isra posted a manual journal entry for heat and light expense against the incorrect expense account
(4) Isra processed a manual journal entry with a debit of $560 to prepayments but only credited expenses with $506

Which of the above errors would be detected by extracting a trial balance?
1 and 2 only
1 and 3
1, 2 and 4
2 and 4 only

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