【正文】
$486 deposit by Acme Company was erroneously credited to our account by the bank. 12 8 Exercise Prepare a statement that shows any necessary corrections to the cash book balance and a statement that reconciles the bank statement balance with the corrected cash book balance. $ Balance as per cash book 1,245 Unpresented cheques 890 Bank charges not entered in cash book 100 Receipts not yet credited by bank 465 Dishonored cheque not entered in cash book 170 Balance as per bank statement 1,400 12 9 End of Chapter 12