JAMB Accounting 2017 Objective — Question 39

Question 39 of 40 from the Joint Admissions and Matriculation Board (JAMB) Accounting 2017 Objective paper, with the correct answer and a full explanation.

Which of the following is not relevant in determining the adjusted cash book balance?

A. A. uncredited chequesCorrect
B. B. bank service charges
C. C. direct debit
D. D. bank error

Explanation

Uncredited cheques are used in preparing the bank reconciliation statement (adjusting the bank statement balance), not the cash book balance itself.

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