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Test: Bank Reconciliation Statement - 3


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10 Questions MCQ Test Crash Course of Accountancy - Class 11 | Test: Bank Reconciliation Statement - 3

Test: Bank Reconciliation Statement - 3 for CA Foundation 2022 is part of Crash Course of Accountancy - Class 11 preparation. The Test: Bank Reconciliation Statement - 3 questions and answers have been prepared according to the CA Foundation exam syllabus.The Test: Bank Reconciliation Statement - 3 MCQs are made for CA Foundation 2022 Exam. Find important definitions, questions, notes, meanings, examples, exercises, MCQs and online tests for Test: Bank Reconciliation Statement - 3 below.
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Test: Bank Reconciliation Statement - 3 - Question 1

Which of these types of errors are not detected during Bank Reconciliation’:

Test: Bank Reconciliation Statement - 3 - Question 2

Bank column of a cash book of a trader shows a credit balance of Rs. 7,900 and the bank statement shows a debit balance of Rs. 10,300 on a particular date after payments made by the bank as per the standing orders. In the statement of affairs, the bank balance will be shown on:

Test: Bank Reconciliation Statement - 3 - Question 3

If we take balance as per Pass book which of the following will be deducted to get balance as per cash book:

Test: Bank Reconciliation Statement - 3 - Question 4

The payment side of Cash Book is under cast by Rs. 250. If the starting point of BRS is the Overdraft Balance as per Pass Book, then what would be the treatment to reach to Overdraft Balance of Cash Book?

Test: Bank Reconciliation Statement - 3 - Question 5

A Bank Reconciliation Statement is a

Test: Bank Reconciliation Statement - 3 - Question 6

Debit balance as per cash book of ABC Enterprises as on 31st March, 2012 was Rs. 1,500. Cheques deposited but not cleared amount to Rs. 100. Cheques issued but not presented amount to Rs. 150. The bank allowed interest amounting to Rs. 50 and collected dividend Rs. 50 on behalf of ABC Enterprises. Balance as per Pass Book as on 31st March 2012, should be:

Test: Bank Reconciliation Statement - 3 - Question 7

Debit balance as per cash book Rs.2000
Cheques deposited but not cleared Rs. 100
Cheques issued but not presented Rs. 150
Bank allowed interest Rs. 50
Bank collected dividend Rs. 50
Balance as per Pass Book will be:

Test: Bank Reconciliation Statement - 3 - Question 8

A Bank Reconciliation Statement is:

Test: Bank Reconciliation Statement - 3 - Question 9

When balance as per Cash Book is the starting point, uncollected cheques are:

Detailed Solution for Test: Bank Reconciliation Statement - 3 - Question 9

The correct option is B.

Since the starting point is balance as per cash book, we are making changes in cash book. Since the cheques are not collected they are not included in pass book but are added in cash book. As a result balance of cash book is more than pass book by that amount. So it should be subtracted to match the pass book.

Test: Bank Reconciliation Statement - 3 - Question 10

A debit balance in the depositor’s Cash Book will be shown as:

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