The balance as per cash book is RS.10,000. Cheques for Rs.2000 were issued bit not presented for payment.What would be the balance as per pass book?
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Incorrect
Question 2 of 30
2. Question
1 points
The balance as per cash book (overdraft) is Rs.1500. 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 is :
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Question 3 of 30
3. Question
1 points
If balance as per pass book is the starting point, So the treatment of under casting of receipt side of cash book will be ———
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Incorrect
Question 4 of 30
4. Question
1 points
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 ?
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Incorrect
Question 5 of 30
5. Question
1 points
Bank overdraft as per cash book is Rs.10,500. Interest debited by bank Rs.3,500 for which advice was not received by account holder.Cheques deposited but not credited by bank Rs.7,500. Cheques issued but not yet presented Rs.9,000. What is the overdraft amount as per pass book?
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Incorrect
Question 6 of 30
6. Question
1 points
On 31.03.09 the balance of the cash book is Rs.7074(credit) and balance as pr bank statement is Rs.3,259(debit). On scrutiny it was found that the differenc was due to cheques issued but yet not presented for payment. The bank balance as on 31.03.09 to be shown in balance sheet as :
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Incorrect
Question 7 of 30
7. Question
1 points
Favourable balance as per cash book RS.5,000. Debit side of cash book under cast by Rs.2,000. Cheque deposited into bank RS.3,000 Dishonoured but no entry for dishonour is made in cash book . Balance as per pass book is :
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Incorrect
Question 8 of 30
8. Question
1 points
A trader issued cheques worth Rs.7,800 out of which cheques worth Rs.6,500 only presented into bank then on reconciliating the cash book
with the pass book, the amount to be added will be :
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Incorrect
Question 9 of 30
9. Question
1 points
Debit balance as per cash book of ABC enterprises as on 31’st march 2012 was Rs.1,500. Cheques deposited but not cleared amount to Rs.100. Cheques issued but not presented amounts 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 31’st march 2012.Should be—–
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Incorrect
Question 10 of 30
10. Question
1 points
When overdraft as per cash book is the starting point , a Cheque of Rs.5,500 was deposited in bank, but not recorded in cash book,
———-in bank reconciliation statement.
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Incorrect
Question 11 of 30
11. Question
1 points
On 31’st March,2011, the bank statement of M/S smile traders showed a credit balance of Rs.10,585. However,during the year
the following entries were not found in the cash book of the firm:
(1) The bank had debited Rs.35 per month as bank charges
(2)Quarterly interest was credited to the account amounts respectively Rs.25,42,39 and 57
The balance of bank account as per the cash book of the firm as on 31″st march 2011 was:
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Incorrect
Question 12 of 30
12. Question
1 points
Bank overdraft as per cash book on 31″March 2011 was Rs.8,720. Cheques deposited on 28″th May but not credited until 31’st May amounted to RS.690. These were credited on 4’th June2011.Bank overdraft as per pass book is ——–
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Incorrect
Question 13 of 30
13. Question
1 points
Bank column of 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 :
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Incorrect
Question 14 of 30
14. Question
1 points
The bank charged Rs.1000 as bank charge to a client and communicate the same to him. The accountant records it in the bank account in books. Later on
the bank realizes that the charges were wrongly charged and reverses the same.But forgot to communicate the same to the client.If the accountant is starting
with the bank balance as per bank account in books, what will be the treatment in bank reconciliation statement to arrive at balance as per bank statement:
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Incorrect
Question 15 of 30
15. Question
1 points
An amount of Rs.5,000 debited twice in pass book, to prepare bank reconciliation statement, when overdraft as per the cash book in the starting point:
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Incorrect
Question 16 of 30
16. Question
1 points
The overdraft as per cash book of Mr.X is Rs.20,500. One of the customer of Mr.X residing in Mumbai directly remitted Rs.50,000 into Mr.X’s account, about which Mr.X was not aware. One of the cheque deposited into bank for RS.25,000 was returned unpaid and the advice in this regard is yet to be received by Mr.X. The balance as per pass book was:
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Incorrect
Question 17 of 30
17. Question
1 points
While preparing bank reconciliation statement with favourable balance as per cash book which of the following will not be added?
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Incorrect
Question 18 of 30
18. Question
1 points
ABC Co has issued a cheque to its suppliers for an amount of Rs.10,000, but the accountant of the company by error has recorded the payment as Rs.1000. This error can be primarily identified on preparing ———-
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Incorrect
Question 19 of 30
19. Question
1 points
The credit balance of Mr.X as per pass book Rs.65,000. Cheques issued but not presented for payment of Rs.75,800. Cheques deposited by one of the customers of the bank but wrongly credited in Mr.X account RS.20,600. The balance as per cash book will be ———
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Incorrect
Question 20 of 30
20. Question
1 points
On 31.03.13, the balance of the bank book is Rs.7074(credit) and balance as per bank statement is Rs.3,159(Debit). On scrutiny, it was found that the difference was due to cheques issued but yet not presented for payment. The bank balance as on 31.03.13 will be shown in the Balance sheet as :
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Incorrect
Question 21 of 30
21. Question
1 points
For preparing bank reconciliation statement, the documents/statements required are———–
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Incorrect
Question 22 of 30
22. Question
1 points
Cash book sowed an overdraft of Rs.2,000 as cash at bank but the pass book upto the same date showed that cheques of Rs.100,Rs.150 and Rs.175
have not been presented for payments.And the cheque of Rs.600 deposited into account has not been cleared.The overdraft as per pass book will be:
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Incorrect
Question 23 of 30
23. Question
1 points
Bank reconciliation statement is a part of :
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Question 24 of 30
24. Question
1 points
The cash book showed a credit balance of Rs.9,000.But the pass book made up to the same date revealed that a cheque of Rs.2,000 had not been
presented for payment and the cheque of Rs.3,000 paid into account had not been cleared. The balance as per the pass book will be:
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Incorrect
Question 25 of 30
25. Question
1 points
Bank overdraft as per cash book:Rs.12,000, Cheque deposited but not credited :Rs.2,000. Cheque issued but not presented:Rs.5,000.
Overdraft as per bank statement will be :
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Question 26 of 30
26. Question
1 points
When overdraft as per cash book is the starting point, then wrong debit in the pass book will be ————
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Question 27 of 30
27. Question
1 points
A bank reconciliation statement is a ———–
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Question 28 of 30
28. Question
1 points
The cash book showed an overdraft of Rs.4,500 but the pass book made upto the same day showed that cheques of Rs.300,Rs.150 and Rs.375 respectively had not been presented to the bank for payment and the cheques of Rs.1,200 paid into account had not been cleared.The balance as per pass book will be —
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Incorrect
Question 29 of 30
29. Question
1 points
Credit balance in the bank pass book represents —————(For the account holder).