Bank sent debit advice of $500 to company being interest on overdraft. It wasn't entered in cash book. Identify the correct adjustment in cash book.

Correct answer: B. $500 will be credited

  • A. $500 will be debited
  • B. $500 will be credited
  • C. Non-adjustable
  • D. $1000 will be subtracted

Explanation

A bank debit advice means the bank has reduced the company's account, so the same reduction must be recorded by crediting the bank column of the cash book by $500.

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Accounting principles explain the rules used to record, classify and report business transactions. Coverage includes the accounting equation, double-entry system, accrual and cash bases, matching and prudence concepts, consistency, going concern, business entity, and the difference between capital and revenue items.

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