MCQ - Bank Reconciliation Statement CA Foundation Notes | EduRev

Principles and Practice of Accounting

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CA Foundation : MCQ - Bank Reconciliation Statement CA Foundation Notes | EduRev

 Page 1


Bank Reconciliation Statement  
CPT Section A- Fundamentals of Accounting 
Chapter 3 
 CA. Pankaj Goel 
Page 2


Bank Reconciliation Statement  
CPT Section A- Fundamentals of Accounting 
Chapter 3 
 CA. Pankaj Goel 
 
MCQ 1:When the balance as per Cash Book is the 
starting point, direct deposits by customers are : 
 
a)added   
b)subtracted; 
c)not required to be adjusted  
d)neither of the two 
Answer: a 
Page 3


Bank Reconciliation Statement  
CPT Section A- Fundamentals of Accounting 
Chapter 3 
 CA. Pankaj Goel 
 
MCQ 1:When the balance as per Cash Book is the 
starting point, direct deposits by customers are : 
 
a)added   
b)subtracted; 
c)not required to be adjusted  
d)neither of the two 
Answer: a 
 
MCQ 2:A Bank Reconciliation Statement is a 
 
a)part of Cash Book; 
b)part of Bank Account; 
c)part of financial statements, 
d)none of the above. 
Answer:d 
Page 4


Bank Reconciliation Statement  
CPT Section A- Fundamentals of Accounting 
Chapter 3 
 CA. Pankaj Goel 
 
MCQ 1:When the balance as per Cash Book is the 
starting point, direct deposits by customers are : 
 
a)added   
b)subtracted; 
c)not required to be adjusted  
d)neither of the two 
Answer: a 
 
MCQ 2:A Bank Reconciliation Statement is a 
 
a)part of Cash Book; 
b)part of Bank Account; 
c)part of financial statements, 
d)none of the above. 
Answer:d 
MCQ 3: When balance as per Pass Book is the 
starting point, interest allowed by Bank is 
a)added  
b)subtracted 
c)not required to be adjusted 
d)None of the above. 
Answer:b 
Page 5


Bank Reconciliation Statement  
CPT Section A- Fundamentals of Accounting 
Chapter 3 
 CA. Pankaj Goel 
 
MCQ 1:When the balance as per Cash Book is the 
starting point, direct deposits by customers are : 
 
a)added   
b)subtracted; 
c)not required to be adjusted  
d)neither of the two 
Answer: a 
 
MCQ 2:A Bank Reconciliation Statement is a 
 
a)part of Cash Book; 
b)part of Bank Account; 
c)part of financial statements, 
d)none of the above. 
Answer:d 
MCQ 3: When balance as per Pass Book is the 
starting point, interest allowed by Bank is 
a)added  
b)subtracted 
c)not required to be adjusted 
d)None of the above. 
Answer:b 
MCQ 4:A Bank Reconciliation statement is 
prepared with the help of: 
 
a) Bank statement and bank column of the Cash Book. 
b) Bank statement and cash column of the   Cash  Book. 
c) Bank column of the Cash Book and cash    column of the Cash 
Book 
d) None of the above. 
Answer:a 
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