Waec Model Questions Vol1 2018 Financial Accounting Question 29

A small business maintains a cash book but its bank reconciliation for April has not been completed. The following data are given:\n\n- Opening bank balance as per cash book: ₦15,000.\n- Bank statement closing balance: ₦28,000.\n- Deposits in transit (recorded in cash book but not yet cleared by bank): ₦8,000.\n- Outstanding cheques at month end: ₦5,000.\n- Bank charges of ₦1,200 appear on the bank statement but were not recorded in the cash book.\n- Total cash receipts recorded in the cash book for the month (including cash sales and other receipts) amount to ₦70,000.\n- Total cash payments recorded in the cash book for the month amount to ₦55,000.\n\nA portion of cash sales was omitted from the cash book. Determine the amount of cash sales that were omitted.