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1. A bank reconciliation statement is ;

 
 
 
 

2. A pass book is a copy of ;

 
 
 
 

3. A bank reconciliation statement is prepared with the balance of

 
 
 
 

4. A bank reconciliation statement is prepared to ascertain the cause of difference between

 
 
 
 

5. Unfavorable bank balance means ;

 
 
 
 

6. Bank reconciliation statement is prepared by ;

 
 
 
 

7. Which of the following will not be considered while preparing an amended cash book?

 
 
 
 

8. Which of the following transaction will result in higher balance in the bank column on cash book in comparison to passbook?

 
 
 
 

9. Find out the bank balance as per cash book from the following particulars ;

1. Over draft as per pass book=Rs 5000

2. Cheques deposited into the bank but not credit=Rs 2000

 
 
 
 

10. Which of the following is not part of double entry system?

 
 
 
 

11. Overdraft as per cash book is Rs 10,000. Cheques deposited but not credited Rs 2,500. Cheques issued but not encashed Rs 3,500. What is the balance as per pass book?

 
 
 
 

12. The credit balance as per cash book is Rs 1,500. Cheques for Rs 400 were deposited but were not collected. The cheques issued but not presented were Rs 100, Rs 125, Rs 50. Balance as per pass book will be ;

 
 
 
 

13. Balance charges Rs 5000 debited twice in pass book. What should be done BRS if overdraft as per cash book is starting point?

 
 
 
 

14. Payment done by the account holder  through issuing a cheque is entered in ;

 
 
 
 

15. Debit balance in pass book means overdraft.

 
 

16. Debit balance of the cash book and the credit balance of pass book carry the same meaning.

 
 

17. Bank column of the cash book always shows a debit balance.

 
 

18. Normally, if cash book shows a debit balance , pass book always shows a debit balance.

 
 

19. Pass book and the bank statement are one and the same thing, because both of them are the copy of costumer’s ledger account maintained by bank.

 
 

20. Favorable bank as per cash book will be less than pass book balance when there are cheques deposited but not collected by bank.

 
 

21. Cash book over draft is more than pass book overdraft when the payment side of cash book is under-cast.

 
 

22. When extracts of cash book and pass book are given for different months, items which appear in both the books will be considered for preparing a bank reconciliation statement.

 
 

23. Wrong entry in the pass book will also be considered while preparing an amended cash book.

 
 

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