The Cash Book shows a debit balance of £2,500. Calculate the updated Cash Book balance using the Bank Reconciliation data below. Item Amount Unpresented cheques £400 Outstanding lodgements £300 Bank charges (not in Cash Book) £50 Customer BACS receipt (not in Cash Book) £200

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£2,650. Only items not yet recorded in the Cash Book require adjustment. Start with £2,500. Deduct Bank charges (£50). Add BACS receipt (£200). Updated Balance = $$$2{,}500 - 50 + 200 = 2{,}650$$$. Unpresented cheques and outstanding lodgements are timing differences for the Reconciliation Statement, not Ledger adjustments.

The Cash Book shows a debit balance of £2,500. Calculate the updated Cash Book balance using the Bank Reconciliation data below. Item Amount Unpresented cheques £400 Outstanding lodgements £300 Bank charges (not in Cash Book) £50 Customer BACS receipt (not in Cash Book) £200

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