Which of the following does not appear in a bank statement?
- dividend received on behalf of customers
- bank charges
- insurance premium paid on behalf of customers
- dishonoured cheques
-
uncredited charges
The correct answer is: E
Explanation
Uncredited cheques represent money that is available to the company but has not yet been paid out by the bank from which the money is being drawn. This will not appear in a bank statement because the money hasn't been reflected in the bank.