CBSE Questions for Class 10 Elements Of Book Keeping And Accountancy Bank Reconciliation Statement Quiz 9 - MCQExams.com

Bank balance as per pass book (Cr.) Rs.$$5,090$$. A comparison of passbook and cash book revealed the following -
 -The bank had directly collected dividend of Rs.$$80$$ and interest Rs.$$60$$.
 -As per standing instrcution bank had paid bills of Rs.$$400$$.
Balance as per cash book will be ________.
  • Rs.$$5,630$$
  • Rs.$$5,350$$
  • Rs.$$4,550$$
  • Rs.$$4,830$$
If the bookkeeper recorded a bank deposit of Rupees 450, but the bank recorded the deposit at its correct amount of RupeesThe bank reconciliation will require a/an _________.
  • addition to book balance of cash
  • deduction to book balance of cash
  • addition to bank statement balance
  • deduction to bank statement balance
Bank balance as per cash book (Dr.) of NZ & Co. was Rs.$$1,050$$
 -Bank charges not recorded in cash book was Rs.$$180$$.
 -Rs.$$750$$ was directly paid by customer into bank was not recorded in cash book.
 -Debit side of cash book was undercast by Rs.$$100$$
 -Cheque deposited for Rs.$$700$$ was not credited in pass book.
 -Out of cheques of Rs.$$900$$ issued but not presented for payments.
If BRS is prepared after adjusting cash book, balance as per Adjusted Cash book should be Rs.________ and balance as pass book should be Rs.__________
  • Rs.$$1,720$$ & Rs.$$1,920$$
  • Rs.$$1,920$$ & Rs.$$1,720$$
  • Rs.$$2,080$$ & Rs.$$1,880$$
  • Rs.$$1,880$$ & Rs.$$2,080$$
If the bookkeeper recorded a bank deposit of Rupees 450, but the bank recorded the deposit at its correct amount of RupeesThe bank reconciliation will require a/an ______________.
  • addition per book balance of cash
  • deduction per book balance of cash
  • addition per bank statement balance
  • deduction per bank statement balance
Which of the following item must be recorded in the adjusted Cash Book in order to bring it in line with the entries in the Bank Statement?
  • Bank charges
  • An error on the Bank Statement
  • An uncredited deposit
  • An unpresented cheque
A company had entered in hire purchase agreement and had to pay Rs 1000 per month. Three payment were accounted for in the pass book but no entry was found in cash book. ldentify the correct adjustment in cash book.
  • Rs 1000 will be added to cash book balance.
  • Rs 2000 will be deducted from cash book balance.
  • Rs 3000 will be added to cash book balance.
  • Rs 3000 will be subtracted from cash book balance.
On $$31$$st March, $$2012$$ the pass book of Z showed a credit balance of Rs.$$2,16,000$$. A comparison of pass book and cash book revealed the following:
 -Cheques deposited but not cleared $$1,08,150$$ by $$31$$st March          .
 -Cheques issued by Z but not $$26,000$$ presented for payment before $$1$$st April,$$2012$$.
Balance as per cash book will be ___________.
  • Rs.$$81,850$$
  • Rs.$$1,33,850$$
  • Rs.$$2,98,150$$
  • Rs.$$3,50,150$$
On $$30$$th September overdraft as per pass book of S LTd. was Rs.$$32,400$$. The bank had directly collected dividend of other companies Rs.$$1,750$$ and interest Rs.$$1,200$$. As per standing instruction bank had paid bills of Rs.$$2,454,$$. Cheque deposited for Rs.$$8,929.60$$ was not credited in pass book. Balance as per cash book should be __________.
  • Overdraft of Rs.$$23,966.40$$
  • Overdraft of Rs.$$46,733.60$$
  • Overdraft of Rs.$$40,833.60$$
  • Overdraft of Rs.$$18,066.40$$
On $$30$$th September overdraft as per cash book of Z Ltd. was Rs.$$81,000$$. The bank had directly collected dividend of other companies Rs.$$4,375$$ and interest Rs.$$3,000$$. As per standing instruction bank had paid bills of Rs.$$6,135$$. Cheque deposited for Rs.$$22,324$$ was not credited in pass book. With the help of above information balance as per pass book should be ____________.
  • overdraft of Rs.$$59,916$$
  • overdraft of Rs.$$1,16,834$$
  • overdraft of Rs.$$1,02,084$$
  • overdraft of Rs.$$45,166$$
On $$31$$st December overdraft as per cash book - Rs.$$16,200$$. A comparison of pass book and cash book revelead the following:
 -Cheques deposited for Rs.$$700$$ was not credited in pass book.
 -Out of cheques of Rs.$$900$$ issued, only cheques amounting to Rs.$$825$$ were presented for payments.
Overdraft as per pass book will be _____________.
  • Rs.$$15,425$$
  • Rs.$$16,975$$
  • Rs.$$16,825$$
  • Rs.$$15,575$$
On $$31$$st December overdraft as per pass book-Rs.$$19,440$$. A comparison of pass book and cash book revealed the following:
 -Cheque deposited for Rs.$$840$$ was not credited in pass book.
 -Out of cheques of Rs.$$1,080$$ issued, only cheques amounting to Rs.$$990$$ were presented for payments.
Overdraft as per cash book will be __________.
  • Rs.$$18,510$$
  • Rs.$$20,370$$
  • Rs.$$20,190$$
  • Rs.$$18,690$$
On $$31$$st March $$2012$$, bank balance as per pass book (Cr.) Rs. $$20,000$$. A comparison of pass book and cash book revealed the following:
- Cheques deposited for Rs. $$20,000$$ out of these cheques bank had credited cheques of Rs. $$5,000$$.
- Bank charges Rs. $$100$$ was not entered in cash books.
Balance as per cash book will be _________ .
  • Rs. $$40,100$$
  • Rs. $$35,100$$
  • Rs. $$(100)$$
  • Rs. $$4,900$$
On $$31$$st December overdraft as per cash book- Rs. $$16,200$$. A comparison of pass book and cash book revealed the following:
- Cheque deposited for Rs. $$700$$ was not credited in pass book.
- Out of cheques of Rs. $$900$$ issued only cheques amounting to Rs. $$825$$ were presented for payments.
Overdraft as per pass book will be _______ .
  • Rs. $$15,425$$
  • Rs. $$16,975$$
  • Rs. $$16,825$$
  • Rs. $$15,575$$
Bank balance as per pass book (Cr.) Rs. $$76,350$$. A comparison of pass book and cash book revealed the following:
-Bank charges Rs. $$600$$ was not entered in cash books.
- Cheques amounting to Rs. $$750$$ has been dishonoured but not recorded in cash book.
Balance as per cash book will be _________ .
  • Rs. $$75,000$$
  • Rs. $$77,700$$
  • Rs. $$76,500$$
  • Rs. $$76,200$$
The pass book of N Ltd. showed credit balance of Rs. $$9,000$$. A comparison of pass book and cash book revealed the following:
- Cheques amounting to Rs. $$375$$ has been dishonoured but not recorded in cash book.
- Total of credit column of cash book was under cast by Rs. $$712.50$$.
Balance as per cash book will be __________ .
  • Rs. $$9337.50$$
  • Rs. $$8,662.50$$
  • Rs. $$10,087.50$$
  • Rs. $$7,912.50$$
On $$31$$st March $$2012$$ bank balance as per cash book (Dr.) Rs. $$10,000$$. A comparison of pass book and cash book revealed the following:
- Cheques deposited for Rs. $$10,000$$ out of these cheques bank had credited cheques of Rs. $$2,500$$.
- Bank charges Rs. $$50$$ was not entered in cash books.
Balance as per pass book will be ________ .
  • Rs. $$20,050$$
  • Rs. $$17,550$$
  • Rs. $$(50)$$
  • Rs. $$2,450$$
From the following information calculate balance as cash book.
Balance as per pass book (Cr.)
Cash deposited in bank for Rs. $$100$$ entered in cash book as
Direct deposit by customer in  bank account not entered in cash book
Bank charges not recorded in cash book
Standing order payment
$$1,520$$
$$72$$
$$1,200$$
$$16$$
$$24$$
  • Rs. $$352$$
  • Rs. $$384$$
  • Rs. $$2,732$$
  • Rs. $$208$$
Bank balance as per pass book (Cr.) Rs. $$40,000$$. A comparison of pass book and cash book revealed the following:
- Rs. $$2,360$$ was wrongly debited by bank.
- Transfer by bank to another account with no advice Rs. $$10,000$$.
Balance as per cash book will be _______ .
  • Rs. $$52,360$$
  • Rs. $$27,640$$
  • Rs. $$32,360$$
  • Rs. $$47,640$$
On $$31$$st December overdraft as per pass book Rs. $$19,440$$. A comparison of pass book and cash book revealed the following:
- Cheque deposited for Rs. $$840$$ was not credited in pass book.
- Out of cheques of Rs. $$1,080$$ issued only cheques amounting to Rs. $$990$$ were presented for payments.
Overdraft as per cash book will be __________ .
  • Rs. $$18,510$$
  • Rs. $$20,370$$
  • Rs. $$20,190$$
  • Rs. $$18,690$$
Bank collected dividend of Rs. $$25,000$$ on behalf of customer which was not recorded in cash book.
In respect the given transaction which of the following treatment is correct for preparation of bank reconciliation statement?
(I) If BRS is prepared without adjusting cash book and the balance as per cash book is starting point then Rs. $$25,000$$ will be subtracted.
(II) If BRS is prepared with adjusting cash book then Rs. $$25,000$$ will be debited to the adjusted cash book.
(III) If BRS is prepared without adjusting cash book and the balance as per cash book is starting point then Rs. $$25,000$$ will be added.
(IV) If BRS is prepared with adjusting cash book then Rs. $$25,000$$ will be credited to the adjusted cash book.
The correct answer is?
  • (I) only is correct
  • (II) only is correct
  • (I) & (IV) are correct
  • (II) & (III) is correct
On $$31$$st December bank balance as per cash book (Dr.) Rs. $$25,450$$. A comparison of pass book and cash book revealed the following:
- Cheque deposited for Rs. $$500$$ was not credited in pass book.
- Out of cheques of Rs. $$5,000$$ issued only cheques amounting to Rs. $$3,750$$ were presented for payments.
Balance as per pass book will be___________ .
  • Rs. $$27,200$$
  • Rs. $$23,700$$
  • Rs. $$24,700$$
  • Rs. $$26,200$$
Bank balance as per cash book $$(Dr.) Rs.25,450$$. A comparison of passbook and cashbook revealed the following:
Bank charges $$Rs.200$$ was not entered in cash book.
Cheques amounting to $$Rs.250$$ has been dishonoured but not recorded in cash book.
Balance as per pass book will be _________.
  • $$Rs.25,000$$
  • $$Rs.25,900$$
  • $$Rs.25,500$$
  • $$Rs.25,400$$
Bank charges amounting to $$Rs.5,000$$ was not entered in the cash book. Identify the correct adjustment in cash book ___________.
  • bank charges will be debited in cash book
  • bank charges will be added to cash book balance
  • bank charges will be credited in cash book
  • bank charges need no adjustment in cash book
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Practice Class 10 Elements Of Book Keeping And Accountancy Quiz Questions and Answers