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ACCA Financial Accounting (FA) — E. Reconciliations（照合・調整）: 70 practice questions
70 original ACCA Financial Accounting (FA) questions on E. Reconciliations（照合・調整）, each with an explanation and its source. Topics: E1 Bank reconciliations（銀行勘定調整）, E2 Payables account reconciliations（買掛金勘定と supplier statement の照合）. Two free samples are below. Try 5 more free, no sign-up.
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Two E. Reconciliations（照合・調整） questions with explanations
Open a question, choose an answer in your head, then open the explanation.
Q1 E1 Bank reconciliations（銀行勘定調整）
What is the main purpose of preparing a bank reconciliation statement?
- To prove that the trial balance totals agree
- To calculate the interest the bank will charge on an overdraft
- To replace the cash book with the bank statement as the accounting record
- To explain the difference between the cash book balance and the bank statement balance, and to find items or errors that must be corrected
Show the answer and explanation
Answer: D. The answer is to explain the difference between the cash book and the bank statement and to identify items that need correcting. The business and the bank record the same account separately, so their balances rarely agree on a given date; the reconciliation shows why.
Sources: ACCA Financial Accounting (FA/FFA) Syllabus and study guide, September 2025 to August 2026 (FA unchanged for 2026/27) · ACCA F1 Accounts Preparation Specimen Exam answers (September 2026 version)
Q2 E1 Bank reconciliations（銀行勘定調整）
A business wrote a cheque to a supplier on 29 March and recorded it in the cash book. At 31 March the supplier had not yet paid the cheque into its bank. How is this cheque described in a bank reconciliation at 31 March?
- An unpresented cheque
- A dishonoured cheque
- A standing order
- An outstanding lodgement
Show the answer and explanation
Answer: A. It is an unpresented cheque. The payment is already in the cash book, but the bank has not yet paid it because the cheque has not been presented, so it is missing from the bank statement.
Sources: ACCA FA1 Examiner's report, December 2012 · ACCA FA1 Specimen Exam answers
OTHER UNITS
ACCA Financial Accounting (FA) practice questions by unit
- A. The context and purpose of financial reporting（財務報告の背景と目的） 60
- B. Accounting principles, concepts and qualitative characteristics（会計の原則・概念と質的特性） 50
- C. The use of double-entry and accounting systems（複式簿記と会計システムの利用） 70
- D. Recording transactions and events（取引と事象の記録） 330
- F. Preparing a trial balance（試算表の作成） 90
- G. Preparing basic financial statements（基本的な財務諸表の作成） 180
- I. Interpretation of financial statements（財務諸表の解釈） 50
- H. Preparing simple consolidated financial statements（単純な連結財務諸表の作成） 100
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