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Barolo Limited Receives a Statement from the Bank Showing Bank

Question 18

Multiple Choice

Barolo Limited receives a statement from the bank showing bank charges of £257. This amount has been deducted from the cash in the company's bank account. Which one of the following is the correct double entry to record this event in Barolo Limited's books of account?


A) Debit bank account £257, Credit trade payables £257
B) Debit bank charges £257, Credit bank account £257
C) Debit bank account £257, Credit bank charges £257
D) Debit trade payables £257, Credit bank account £257

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