Practice Test


1) When the balance as per Cash book is the starting point , direct deposits by customers are


2) When balance as per pass book is the starting point , interest allowed by bank is


3) Debit balance as per cash book of ABC Enterprise as on 31.3.2006 is Rs.1,500.Cheques deposited but not cleared amounts to Rs.100 and cheques issued but not presented of Rs.150. The bank allowed interest amounting Rs.50 and colleted dividend Rs.50 on behalf on ABC Enterprises. Balance as per pass book should be


4) The cash books shows an overdraft of Rs.1,500 and the cheque of Rs.100, Rs.50 and Rs.125 respectively has been presented for pay but not cleared. The balance as per the pass book will be


5) When drawing up a bank reconciliation statement , if you start with a debit balance as per the bank statement , the unpresented cheques should be :


6) A debit balance in the depositors' cash book will be shown as:


7) When preparing a bank reconciliation statement, if you start with a debit balance as per the cash book , cheques issued but not presented within the period should be


8) When the balance as per `pass book is the starting point , direct payment by bank are


9) When balance as per cash book is the starting point ,uncollected cheques are


10) A bank reconciliation statement is prepared to know the cause for the difference between


11) When balance as per pass book is the starting point ,uncollected cheques are


12) When balance as per cash book is the starting point , interest charged by bank is


13) A bank pass book is a copy of


14) A bank reconciliation statement is a


15) A bank reconciliation statement is a


16) A bank reconciliation statement is prepared by


17) A bank reconciliation statement is prepared with the help of


18) A bank reconciliation statement is prepared to find out the cause of the difference between


19) A bank reconciliation statement reconciles the


20) A bank reconciliation statement is prepared to reconcile the difference in


21) debit balance in cash book means


22) credit balance in cash book means


23) the difference in the balance of both the cash-book & the pass-book can be because of


24) payment done by the account holder through issuing a cheque is entered in


25) payment received by the account holder through issuing a cheque is entered in


26) direct payment to the third party on behalf of the account holder is entered in


27) direct payment received from the third party on behalf of the account holder is entered in


28) following is not the salient feature of bank reconciliation statement


29) a debit balance of Rs,1,000 has been brought forward as a credit balance of Rs.100 on the next page in the pass book .To ascertain the balance as per cash book


30) A cheque of Rs.2,345 issued by miss meenu was recorded in deposit column as Rs.2,435 .To ascertain the balance as per cash book of miss meena


31) The bank statement shows as overdrawn balance of Rs.2,000.A cheque for Rs.500 drawn in favour of a creditor has not yet been presented for payment .when the creditor presents the cheque for payment ,the bank balance will be


32) debit balance as per cash book of ABC Enterprise as on 31.3.2006 is Rs.3000.Cheques deposited but not cleared amounts to Rs.200 and cheques issued but not presented of Rs.300. The bank allowed interest amounting Rs.100 and colleted dividend Rs.100 on behalf of ABC Enterprise. Balance as per pass book should be


33) The cash books showed an overdraft of Rs.3,000 as cash at bank , but the pass book made upon the same date showed that cheque of Rs.200,Rs.100 and Rs.250 respectively had not been presented for payment & the cheque of Rs.800 paid into account had not been cleared . The balance as per the cash book will be


34) While preparing a Bank reconciliation Statement taking the balance as per Cash book as the starting point, uncollected cheques are ;


35) While preparing a Bank reconciliation Statement taking the balance as per Cash book as the starting point,unpresented cheques are ;


36) While preparing a Bank reconciliation Statement taking the balance as per Cash book as the starting point,bank charges & interested charges are


37) While preparing a Bank reconciliation Statement taking the balance as per Cash book as the starting point ,Interest allowed by bank are


38) While preparing a Bank reconciliation Statement taking the balance as per Cash book as the starting point,direct payment are ;


39) While preparing a Bank reconciliation Statement taking the balance as per Cash book as the starting point,direct collection by bank are


40) While preparing a Bank reconciliation Statement taking the balance as per Cash book as the starting point,dishonour of discounted B /R are


41) While preparing a Bank reconciliation Statement taking the balance as per Cash book as the starting point,cheque deposited but omitted to be recorded are


42) While preparing a Bank reconciliation Statement taking the balance as per Cash book as the starting point,cheque recorded but omitted to be banked are


43) While preparing a Bank reconciliation Statement taking the balance as per Cash book as the starting point,an under cast of bank column on debit side of cash book is


44) While preparing a Bank reconciliation Statement taking the balance as per Cash book as the starting point,an under cast of bank column on credit side of cash book is


45) While preparing a Bank reconciliation Statement taking the balance as per Cash book as the starting point, debit balance of Rs.112 brought forward as credit balance of Rs.121 is


46) While preparing a Bank reconciliation Statement taking the balance as per Cash book as the starting point, a wrong credit in a pass book is


47) While preparing a Bank reconciliation Statement taking the balance as per Cash book as the starting point, a wrong debit in a pass book is


48) While preparing a Bank reconciliation Statement taking the balance as per Cash book as the starting point, an under casting of deposit column in pass book


49) While preparing a Bank reconciliation Statement taking the balance as per Cash book as the starting point, an under casting of withdrawal column in pass book is


50) A cheque of Rs.112 received from a debtor recorded in the cash Book but omitted to be banked .when balance as per cash book is the starting point


51) A cheque of Rs.112 received from a debtor deposited but omitted to be recorded in the cash book (Note:Bank has collected & credited this cheque ).when balance as per cash book is the starting point


52) A cheque of Rs.112 received from a debtor recorded twice in the cash Book .when balance as per cash book is the starting point


53) A cheque of Rs.112 received from a debtor for Rs.121 in the cash column in the cash book (Note:Bank has collected & credited the cheque ).when balance as per cash book is the starting point


54) A cheque of Rs.112 received from a debtor for Rs.121 in the bank column (Note:Bank has collected & credited the cheque ) .when balance as per cash book is the starting point


55) one outgoing cheque of Rs.112 recorded in the cash book but omitted to sent to the creditor .When the balance as per cash book is the starting point


56) one outgoing cheque of Rs.112 sent to the creditor but omitted to recorded in the cash book ( Note: This cheque was presented in the bank ).When the balance as per cash book is the starting point


57) one outgoing cheque of Rs.112 recorded as Rs.121 in the cash column in the cash book ( Note: This cheque was presented in the bank ).When the balance as per cash book is the starting point


58) one outgoing cheque of Rs.112 recorded as Rs.121 in the cash book ( Note: This cheque was presented in the bank ).When the balance as per cash book is the starting point


59) the debit balance of Rs.112 as on the previous day was brought forward as a credit balance of Rs.121.When the balance as per cash book is the starting point


60) the payment side of the cash book (bank column) was under cast by Rs.112.when the balance as per cash book is the starting point


61) the receipt side of the cash book (bank column) was over cast by Rs,.112 When the balance as per cash book is the starting point


62) a cash discount allowed of Rs.112 was recorded as Rs.121 in the bank column .When the balance as per cash book is the starting point


63) deposit column of pass book showed a wrong entry of Rs.112.When the balance as per cash book is the starting point


64) withdrawal column of the pass book showed a wrong entry of Rs.112.When the balance as per cash book is the starting point


65) when balance as per cash book is the starting point which of the following is added


66) when balance as per pass book is the starting point which of the following is subtracted


67) when balance as per cash book is the starting point which of the following is subtracted


68) when balance as per pass book is the starting point which of the following is added


69) which of the following item is to be adjusted in the amended cash book


70) which of the following item is not to be adjusted in the amended cash book


71) which of the following item is to be appear in the Bank reconciliation statement if the balance as per the amended cash book is taken as starting point


72) which of the following item is not to be appear in the Bank reconciliation statement if the balance as per the amended cash book is taken as starting point


73) The difference in the balance of both the Case Book and the pass-book can be because of -


74) Direct payment to the third party on behalf of the account holder is entered in the Cash book -


75) Payment done by the account holder though issuing a cheque is entered in the pass-book


76) Which of the following is /are not the salient features of Bank reconciliation statement -


77) When Bank Reconciliation Statement is prepared -


78) Bank reconciliation statement is prepared -


79) The Pass Book balance will not be equal to the cash Bank balance, if -


80) Pass Book balance will be equal to Cash Book balance if


81) If the cheque is not presented for the payment upto the date of the preparation of the Bank Reconciliation Statement, then the balance as per Pass Book will be -


82) Under bank reconciliation statement, while adjusting the Cash Book -


83) If bank balance as per cashbook differs from that appearing in the current amount statement, then the balance consideration for finalizing the accounts is of -


84) The Bank Reconciliation Statement is started with -


85) When money is withdrawn from Bank, the Bank -


86) Sumitra, a customer of Vijay deposited Rs. 1000 directly in his Bank A/c for this Sumita will debit the A/c of -


87) The balance of Pass Book shows -


88) Credit balance in the Cash Book means -


89) While adjusting the cash balance which one of the following is not taken into account


90) Which of these prepare Bank reconciliation statement ?


91) Bank Pass Book is also known as ----------


92) Bank account is --------


93) Bank Overdraft as per Cash Book means


94) Debit balance as per Pass Book means


95) Which one of these is true about a Bank reconciliation statement ?


96) Which one of these will require adjustment of Cash Book balance -


97) Which one of these is not a cause of difference in balance Pass Book in and as Cash Book ?


98) Which of Bank balance shown in trial balance?


99) Which of these statements is true about Bank Pass Book ?


100) Unfavorable balance as per Bank Pass Bank means which of these


101) Bank reconciliation is prepared by


102) Entry in credit side of Bank Pass Book implies


103) Entry in debit side of Bank Cash Book implies


104) Credit balance in Bank Pass Book means


105) Which of these types of error are not detected during Bank reconciliation ?


106) A Bank reconciliation statements is :


107) A bank reconciliation statement is prepared with the balance of


108) Which of the following items appearing on a Bank reconciliation would require an adjusting entry?


109) The balance of Cash Book shown


110) Which of the following will not considered while preparing an amended Cash Book


111) In arriving at our adjusted cash balance which of the following is not to taken account


112) A debit balance in the depositor's Cash Book will be shows as :


113) There was difference in bank column of Cash Book and Pass Bank by Rs. 2,500. On scrutiny it was found that interest of Rs.500 charged directly by bank was not recorded in cashbook before reconciliation statement, interest of Rs. 500 is to be -


114) A trader issued cheques worthy Rs.7800 out of which cheques worth Rs.6500 only presented into Bank. The amount to be added while reconciling the Cash Book with the Pass Book, will be :


115) The Cash Book shows a balance of Rs.11,000 which was different from the Pass Book balance. the difference is found to be due to a credit entry in Pass Book amounting to Rs. 2,000 for direct payment by a customer are the debit of Rs.250 for Bank charged on collection of outstation cheques and other services. What would be the balance the Bank Pass Book ?


116) The Pass Book shows Rs.3,600 but Cash Book shows a different balance. While analyzing the difference, it was noticed that debit total of Cash Book was carried forwarded to next page as Rs.1,100 instead of Rs.1,000. Bills collected by Bank for Rs.1,500 were not recorded in Cash Book. What is the balance as per Cash Book


117) Mr. T issued cheques worth Rs.25,000 in March 2009 out of which cheques worth Rs.10,000 were presented for payment by 31st march 2009 . Balance per Pass Book was Rs. 45,000. What is balance as per Cash Book ?


118) Balance as per Cash Book was Book was Rs.48,000 on 31.1.08. A cheque issued for Rs.24,000 on 16th Jan was not cleared till 31st Jan. Cheque worth Rs.10,000 received on 20th Jan. deposited on 21st was cleared on 27-1-08. Balance as per passbook on 31st January (assuming opening balance of passbook and Cash Book are equal) is


119) Debit balance as per Cash Book of ABC as on 31.3.2009 is Rs. 1,500. Cheques deposited but not cleared is Rs.100 and Cheques issued but not presented is Rs.150. Bank allowed interest for Rs.50 and collected dividend Rs.50 on behalf of ABC. Balance as per pass Book should be


120) The Cash Book showed an overdraft of Rs. 1,500, but the Pass Book made up to the same date should that cheques of Rs.100, Rs.50 and Rs.125 respectively had not been presented for for payments; and the cheques of Rs.400 paid into account had not been cleared. The balance as per the pass Book will be -


121) Balance as per Cash Book is Rs.5,000. Cheques issued but not presented for payment Rs.2,000 and cheques sent for collection but not collected Rs.1,500. The Bank had wrongly debited the account of firm by Rs.200. Balance as per Pass Book will be


122) Mr. X issued cheques worth Rs.15,000 in March 2009 out of which cheque worth Rs.10,000 only were presented for payment by 31st march, 2009. while reconciliation Bank and would be added to balance as on 31st March 2009,how much would be added to balance as per Cash Book to arrive at balance as per Pass Book.


123) Mr. Y presented three cheques Rs.3,000, Rs.4,500 and Rs.3,600 with the Bank on 28th March, 2009 out of these cheques, cheques amounting to 4,500 and Rs.3,000 were shown in the Pass Book in the month of April 2009. While reconciling the balance on 31-3-2009 which of these cheques would be taken in reconciliation


124) Balance as per Pass Book is Rs.2,430
Cheques deposited but not yet credited Rs.1,390
Bank Charges entered in Pass Book Rs.260
Cheques issued not presented for payment Rs.1,710
Balance as per Cash Book will be -


125) Overdraft as per Cash Book Rs.6,340
Cheques deposited but not credited Rs. 2,360
Cheques issued not presented for payment Rs.2,368
Overdraft as Pass Book will be


126) Bank overdraft as per Cash Book Rs.13,000
Cheque deposited but not credited Rs.3,000
Cheques issued by not presented Rs.6,000
Overdraft as per Bank statement will be


127) Over draft as per Pass Book is given Rs.10000
(a) Cheques deposited in Bank but not recorded in Cash Book Rs.100
(b) Cheques drawn not presented for payment Rs.6000
(c) Bank charges recorded twice in Cash Book Rs.30 Overdraft as per Cash Book will be


128) Dr. balance as per Cash Book is Rs.3,000.Cheque issued but presented for payment Rs.500, Interest collected by Bank Rs.400 Deposit by a Customer direct into his Bank Rs. 250. Bank reconciliation statement will show balance as per Pass Book --------


129) Bank overdraft as per Cash Book is Rs.2500
Cheque deposited but cleared Rs.1000
Cheque issued but not cashed Rs.1400
Bank overdraft as per Bank statement will be


130) Overdraft as per Cash Book is Rs.4500
(1) Cheques sent for collection, not credited by Bank Rs. 6,225
(2) Cheque drawn, not presented for payment Rs.10,250
Overdraft as per Pass will be


131) Balance as per adjusted Cash Book Rs.274
Cheques not yet presented Rs.730
Cheques deposited not yet recorded by Bank Rs.477
Balance as per Pass Book will be


132) Balance as per Cash Book on 31.03.2009 Rs. 10,000 Cheque issued and presented on 4th April Rs. 2,300 .
Cheque sent to Bank but not credited Rs.2,000. B/P paid by Bank not entered in Cash Book Rs.800.
Balance on per Pass Book will be -


133) Overdraft as per Cash Book on 31st Dec.2009 Rs.10,500.
Cheque sent for collection but not collected Rs.8,250
Cheque issued but not presented for payment Rs.12,000.
Balance as per Pass Book overdraft will be -


134) The cashbook showed an overdraft of Rs. 2,000 as cash at Bank, but the Pass book made up to the same date showed that cheques of Rs.200, Rs.150 and Rs.175 represented had not been presented for payments; and the cheque of Rs.600 paid into account had not been cleared. The balance as per the Cash Book will be -


135) Mr. Shyam deposited a cheque on 28th March, 2009 for a sum of Rs.10,000. The cheque was collected on 4th April 2009. If the Bank Balance as per Cash Book on 31st March, 2009 is Rs.1,00,000, balance as per Pass Book will be


136) Bank Accounts balance of Mukesh was balanced on 31st March.It showed an O/D of Rs.50,000. It was observed that a cheque for Rs.20,000 deposited but not collected till 31st March. Bank charges Rs.500 were charged by Bank in March but accounted in the book Mukesh on April 4. The Bank statement show balance of :


137) When debit balance as per Cash Book is the starting point, un-presented cheques are:


138) When favaurable balance as per Cash Book starting Point, un-presented cheques are :


139) When preparing a Bank reconciliation statement, if you start balance as per Cash Book, then dividends directed collected by Bank but not yet entered in Cash Book within the period are-


140) When preparing a Bank reconciliation statement, if you start debit balance as per Cash Book, cheques sent to Bank but not collected should be -------


141) When preparing a Bank Reconciliation Statement, if you start with a debit balance as per Cash Book, then cheques issued but not presented are ------


142) An amount of Rs.2,500 is debited twice in the Bank column of Cash Bank. When credit balance as per Pass Book is the starting point which one of these adjustment would be done at the time of reconciliation


143) While preparing Bank reconciliation statement from Debit Balance of Cash Book cheques paid into Bank but not yet cleared are


144) When favourable balance as per Cash as per Cash Book is the starting point, wrong debit given by Bank will be


145) In the Bank reconciliation statement, when balance as per Cash Book is taken on the starting point, then interest collected by Bank 500 and direct deposit by a customer into his Bank Rs. 2500 will be -


146) In the Bank Reconciliation Statement, when balance as per the Cash book is taken as the starting point, then direct deposits from the customer of Rs.2500 in the Bank will be


147) These is a difference of Rs.200 between the Cash Book and the Pass Book on 2-1-2009. This is balance of the cheque of Rs. 200 deposited on 2-1-2009 but credited (on clearing ) by the Bank on the next day i.e. 3-1-2009. In the BRS as on 2-1-2009, stating with Cash Book balance, Rs.200 will be


148) Rs.27,000 was transferred from Bank Account No. II to Bank Account No. I by the Bank Without advice to Bharat. In the BRS as on 31-12-2009,starting with Cash Book balance, this item will be


149) Bank credited Rs.625 for interest in Pass-Book. In BRS, stating with Cash Book balance, this item will be -


150) A cheque for Rs.14,272 deposited by B into A/c No. II. is credited by the Bank in A/c No. I.In BRS on 31.12.09, starting with Cash Book balance, this item will be


151) These is a difference of Rs.50 between Cash Book and Pass Book on 4-1-2009.This is due to the cheque of Rs. 50 issued on 4-1-2009 but debited (on presentation) by the Bank on 6-1-2009. In the BRS as on 4-1-2009, starting with Cash Book Balance, Rs.50 will be


152) Bank has charged Rs.10 as incidental charges in respect of both Bank A/c I and II. In the BRS as on 31-12-2009,starting with Cash Book balance ,This item will be


153) Bank has depited Rs.150 for Bank charges in Pass-book. In the BRS, starting with Cash Book, this item will be


154) Cheque of Rs.250 received on 30-04-2009 but deposited on 01-05-2009. In the BRS as on 30-04-2009, starting with Cash Book balance, this item will be


155) Cheques amounting to Rs.15,421, issued in A/c No. I in December 2009 were not yet presented to the Bank. In the BRS as on 31-12-2009, starting with Cash Book balance, these items will be


156) Cheque drawn in April 2009 but presented in May 2009; Rs. 1,525. In the BRS , starting with Cash Book balance, these item will be


157) Cheque of Rs.1,225 deposited on 29-04-2009, realized on 08-05-2009, In the BRS as on 30-04-2009, starting with Cash Book balance, this item will be


158) Cheque received from customers and deposited in the Bank were not credited in Pass-book for Rs.1,000. In the BRS, starting with Cash Book balance, this item will be


159) Creditors were given cheques for payment of which the following creditors have not presented to the Bank: Ramchandra- Rs.9,00 , Shyamchandra - Rs.1,200. In the BRS, starting with Cash Book balance,these items will be


160) Bank has debited Rs.125 for commission in Pass-book. In the BRS , starting with Cash Book, this item will be


161) These is a difference of Rs.25 between the Cash Book and the Pass Book on 7-1-2009. This is because the Bank charges of Rs.25 debited by the Bank on 7-1-2009. In the BRS as on 7-1-2009, starting with Cash Book balance, Rs.25 will be


162) Cheque of Rs.750 deposited on 25-04-2009, realized on 05-05-2009. In the BRS as on 30-04-2009, starting with Cash Book balance, this item will be -


163) A cheque for Rs.5,000 issued to Eshwar was recorded in the Cash Book for Rs.500. In the BRS, starting with Cash Book balance


164) The receipt side of the Cash Book was overcast by Rs.1,000. In the BRS,starting with Cash Book balance


165) A cheque deposited amounting to Rs.1,000 is dishonoured. Bank has debited the amount of the cheque and Rs.15 for its charges. In the BRS, starting with Cash Book balance


166) When balance as per Cash Book is the starting point, and cheques issued for payment Rs.400 was wrongly credit by Bank as Rs.900 then in the Bank reconciliation statement cash balance will be


167) When balance as per Cash Book (debit balance )as on 31st March is the starting point, what will be the effect while preparing Bank reconciliation statement when out cheques amounting to Rs.5,000 deposited cheques aggregating Rs.1,500 were credited in March and cheques aggregating Rs.2,000 credited in April and the rest have not been collected ?


168) The debit side of the Pass Book was under-cast by Rs.7,000.In the BRS, starting with Cash Book balance


169) These is difference of Rs.15 between the Cash Book and the Pass Book on 7-1-2009. This is because the interest of Rs.10 creditd by the Bank on 7-1-2009. In the BRS as on 7-1-2009 starting with Cash Book Balance,Rs.10 will be


170) In BRS, when balance as per Cash Book is taken as the starting point, Bank charges debited by Bank Rs.10, Cheques paid in but dishonoured Rs.200 and cheques paid in but credited by Bank Rs. 950 will be -


171) A cheque for Rs.7,000 received from Girish was reconded on the payment side of the Cash Book. In the BRS, starting with Cash Book balance


172) Cheque of Rs.6,250 deposited on 08-4-2009,realized on 14-4-2009.In the BRS as on 30-4-2009, statrting with Cash balance, this item will be


173) A cheque of Rs. 4,000 issued to Dinkar was recorded twice in the Cash Book. In the BRS,starting with Cash Book balance


174) One debtor deposited Rs.750 in the Bank account of Rajesh of which Rajesh had no information. In the BRS, starting with Cash Book balance, this item will be


175) A cheque for Rs. 8,000 received from Hari was recorded properly in the Cash Book, but it was not deposited in the Bank by oversight. In the BRS,starting with Cash Book balance


176) Cheque drawn in April 2009 but presented in May 2009:
Rs.1,225. In the BRS, starting with Cash Book balance, these items will be


177) A cheque for Rs.9,000 drawn in favour of Irani was recorded properly in the Cash Book, but it was not sent to him by mistake. In the BRS,starting with Cash Book balance


178) Debit Balance as per Cash Book of Narayan Enterprises as on 28th February 2009 is Rs.15,000.Cheques deposited but not cleared Rs.660 and cheques issued but not presented for Payment Rs.2150. balance a per Pass Book should be -


179) A cheque for Rs. 2,000 issued to Bakul was omitted to be recorded in the Cash Book. In the BRS,starting with Cash Book balance


180) A cheque for Rs.6,000 issued to Fakira was recorded on the Receipts side of the Cash Book. In the BRS, starting with Cash Book balance


181) Bank has credited interset on investments, Rs.750, which is not reconded in Cash-book. In the BRS, starting with Cash Book balance, this item will be


182) Bank has credited Rs.250 for interest in the Pass-book. In the BRS,starting with Cash book balance, this item will be


183) When credit balance as per Pass Book is the starting point, Bank charges are -


184) When the balance as per Pass Book is the starting point, cheques sent for collection but not collected are


185) When preparing a Bank Reconciliation Statement,if you strat with credit balance as per Cash Book , then cheque deposited in Bank but not credited within the period are


186) Cheques issued but not yet presented for payment


187) Cheques paid into Bank but not yet cleared


188) Interest allowed by the Bank


189) Direct payment by a customer into the Bank


190) Interest on investment collected by the Bank


191) A wrong credit appear to have been given by the Bank


192) When preparing a Bank Reconciliation Statement if you start with balance as per Pass Book , cheques paid by Bank recorded twice in Pass Book Rs.1050 will be -------------


193) Of the cheques of Rs.7,500 sent for collection, cheques worth Rs. 2,500 were not credited in the Pass Book. IN the BRS starting with Pass Book balance


194) Bank has credited interest Rs.200 and debited Rs.50 for commission in the Pass Book balance


195) Bank Book showed Rs.1,500 as cheque dishonoured and Rs.15 as Bank charges. In BRS starting with Pass Book-


196) Bank had directly paid Insurance Premium of Rs.150. In the BRS starting with Pass Book balance


197) Mr. Krishaprasad a debtor deposited Rs.300 cash directly in the Bank account. In the BRS starting with Pass Book balance


198) Bank has debited Rs.150 for Bank charges in the Pass-book balance, this item will be


199) Bank had directly collected, under standing instructions from Mahesh , Rs.400 being dividend on shares. In the BRS starting with Pass Book balance


200) Of the chaques of Rs.3,500,issued to creditors,cheques amounting to only Rs.2,500 were presented to Bank .In the BRS starting with Pass Book balance -


201) When overdraft balance as per book per starting point wrong debit in the Pass Book balance will -


202) While preparing a Bank Reconciliation Statement, if you start with overdraft as per Cash Book, then interest debited in Pass Book but not yet in Cash Book with in the period is


203) When the overdraft as per Cash Book is the starting point, a cheque of Rs.500 deposited into Bank but not recorded in Cash Book will be :


204) Cheques amounting to Rs.5,000 were paid into the Bank. Of these, cheques amounting to Rs.4,200 were cleared and credited by the Bank in the Pass Book. In the BRS starting with Cash Book overdraft


205) A customer had paid Rs.850 directly into the Bank account. In the BRS starting with Cash Book overdraft


206) The Bank had collected interest of Rs.1,200 on investments. This amount was not shown in the Cash Book. In the BRS starting with Cash Book overdraft


207) The Cash Book showed an overdraft of Rs.1,500, but the Pass Book made up to the same date showed that cheques of Rs.100, Rs.50, Rs.125 respectively had not been presented for payments; and the cheque of Rs.400 paid into account had not cleared. The balance as per the pass Book will be -


208) Credit balance of Rs.900 in the Bank column of the Cash Book was carried forward as its debit balance. when overdraft as per Pass Book is is the starting point,


209) When debit balance as per Pass Book is the starting point, direct deposits by customers are :


210) When drawing up a BRS, if you start with a debit balance as per the Bank Statement, cheques issued but not presented for payment should be :


211) When overdraft as per Pass Book is the starting point, Bank charged of Rs.100 recorded twice in Cash Book will be


212) The credit balance of Rs. 1,000 in the Bank column of the Cash Book was carried forward as its debit balance. When overdraft as per Pass Book is the starting point,


213) Bank has directly paid Rs.1,250 for rent as per starting instruction. In BRS starting with Pass Book overdraft


214) A debtor has directly deposited Rs.350 in the Bank account. In the BRS starting with Pass Book overdraft -


215) Cheques deposited Rs.1,000 remained uncollected. In the BRS starting with Pass Book o0verdraft


216) Bank had debited Rs.200 for interest on O/D and Rs.75 for Bank charges. In BRS starting with Pass Book O/D


217) Cheques issued amounting to Rs.2,000 remained unpaid. In the BRS starting with Pass Book overdraft-


218) A cheque of Rs.550 is recorded in the Cash Book, but not sent to Bank for collected. In the BRS starting with Pass Book overdraft


219) A Bank reconciliation Statement is :


220) Unfavourable bank balance means:


221) The Cash book showed an O/D of Rs.1,500 but the pass book made up to same date should that cheques of Rs.100, Rs.50 and Rs.125 are not presented and a Cheque of Rs.40 not cleared. Balance as per Cash Book will be


222) The credit balance of Rs.2,000 in the bank column of the cash book carried forwarded as its debit balance. When overdraft as per Pass books is starting point :


223) Which errors are not detected in Bank Recondition :


224) Balance as per Cash book is Rs.5,000. Cheques issued not presented Rs.2,000 and cheques sent for collection not collected Rs.1,500. Bank had wrongly debited the account by Rs.20. Balance as per pass book will be :


225) Balance shown by Cash Book Rs.10,000
Cheques issued not presented for payment. Rs.4,000
Cheques deposited but not yet collected. Rs.3,000
Balance as per Pass book will


226) Favourable balance as per Cash Book means :


227) In arriving at adjusted cash balance which of the following is not taken into account:


228) If balance as per Pass is starting point, which will be deducted to get balance as per cash book -


229) Bank balance shown in Trial Balance :


230) When favourable balance as per cash book is the starting point, wrong debit by the bank to the firm will be -


231) Credit balance as per cash book Rs.10,000
bank charged interest Rs.150
Cheques issued but not presented for Payment Rs.2,500
Balance as per Pass Book will be -


232) When overdraft as per Cash book is starting point, a cheque of Rs. 500 deposited into bank but not recorded in cash book will be


233) Overdraft as per Cash book means :


234) If balance as per Pass Book is the starting point, then uncollected cheques are :