Which of the following statements about bank reconciliations are correct?
1 A difference between the cash book and the bank
statement must be corrected by means of a journal entry.
2 In preparing a bank reconciliation, lodgements recorded before? date in the cash book but credited by the bank after date should reduce an overdrawn balance in the bank statement.
3 Bank?charges not yet entered in the cash book should be dealt with by an adjustment in the bank reconciliation statement.
4 If a cheque received from a customer is dishonoured after date, a credit entry in the cash book is required