Question：After checking a business cash book against the bank statement, which of the following items could require an entry in the cash book?

　　A. Bank charges

　　B. A cheque from a customer which was dishonoured

　　C. Cheque not presented

　　D. Deposits not credited

　　E. Credit transfer entered in bank statement

　　F. Standing order entered in bank statement.

　　The correct answers are:

　　Bank charges

　　A cheque from a customer which was dishonoured

　　Credit transfer entered in bank statement

　　Standing order entered in bank statement.

　　The other two items are part of the bank reconciliation.