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# Test: Bank Reconciliation Statement - 4

## 14 Questions MCQ Test Crash Course of Accountancy - Class 11 | Test: Bank Reconciliation Statement - 4

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This mock test of Test: Bank Reconciliation Statement - 4 for CA Foundation helps you for every CA Foundation entrance exam. This contains 14 Multiple Choice Questions for CA Foundation Test: Bank Reconciliation Statement - 4 (mcq) to study with solutions a complete question bank. The solved questions answers in this Test: Bank Reconciliation Statement - 4 quiz give you a good mix of easy questions and tough questions. CA Foundation students definitely take this Test: Bank Reconciliation Statement - 4 exercise for a better result in the exam. You can find other Test: Bank Reconciliation Statement - 4 extra questions, long questions & short questions for CA Foundation on EduRev as well by searching above.
QUESTION: 1

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QUESTION: 2

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QUESTION: 3

### When balance as per Pass Book is the starting point, interest allowed by Bank is

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QUESTION: 4

A Bank Reconciliation Statement is prepared with the help of:

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QUESTION: 5

Debit balance as per Cash Book of ABC Enterprises 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 collected dividend Rs. 50 on behalf of ABC Enterprises. Balance as per pass book should be

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QUESTION: 6

The cashbook showed an overdraft of Rs. 2,000 as cash at bank, but the pass book,made up tothe same date showed that cheques of Rs. 200, Rs. 150 and Rs. 175 respectively had not been presented for payments; and the cheque of Rs. 600 paid into account had not been cleared. The balance as per the pass book will be

Solution:

Cash book = 2000 Cheque not been present cash book( +) beacause overdraft isliye(-)200+150+175=1475600 paid cash book less karte hain lekin overdraft hain isliye add karna padta hain to
2000-(200+150+175)+600=2075

QUESTION: 7

When drawing up a Bank Reconciliation Statement, if you start with a debit balance as per the Bank Statement, the unpresented cheques should be:

Solution:

Cheques issued but not presented for payment are entered in the cash book at the moment the cheques are drawn but would not be reflected in the pass book and so the cash book balance would be higher.
Therefore, when drawing up a bank reconciliation statement, if you start with a debit balance as per pass book, the cheques issued but not presented for payments should be added to reach the cash book balance.

QUESTION: 8

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

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QUESTION: 9

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:

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QUESTION: 10

When the balance as per Pass Book is the starting point, direct payment by bank are:

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QUESTION: 11

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

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QUESTION: 12

A Bank Reconciliation Statement is prepared to know the causes for the difference between:

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QUESTION: 13

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

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QUESTION: 14

When the balance as per Cash Book is the starting point, direct deposits by customers are

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