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Bank Reconcilia...

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  • Question 1
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    Which of the following is/are cause of difference of balance between cash book & the pass book?

  • Question 2
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    When balance as per cash book is the starting point, bank charges not recorded in cash book are ________.

  • Question 3
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    When balance as per cash book is the starting point, un-collected cheques are ___________.

  • Question 4
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    When balance as per cash book is the starting point, cheques deposited but dishonoured are ____________ .

  • Question 5
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    On $$31$$st December balance as per pass book(Cr.) Rs.$$50,900$$. A comaparison of pass book and cash book revealed the following.
     -Cheque deposited for Rs.$$1,000$$ was not credited in pass book.
     -Out of cheques of Rs.$$10,000$$ issued only cheques amounting to Rs.$$7,500$$ were presented for payments.
    Balance as per cash book will be ___________.

  • Question 6
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    Bank balance as per cash book (Dr.)Rs.$$24,450$$. A comparison of pass book and cash book revealed the following
     -Bank charges Rs.$$200$$ was not entered in cash books.
     -Cheques amounting to Rs.$$250$$ has been dishonored but nor recorded in cash book.
    Balance as per pass book will be _________________.

  • Question 7
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    Bank charges amounting to Rs.$$5000$$ was not entered in the cash book. Identify the correct adjustment in cash book .

  • Question 8
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    When balance as per cash book is the starting point, cheques issued but not presented for payments are ____________.

  • Question 9
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    The cash book of N Ltd. showed debit balance of Rs.$$6,000$$. A comparison of pass book and cash book revealed the following
     -Cheques amounting of Rs.$$250$$ has been dishonoured but not recorded in cash book.
     -Total of credit side bank column in cash book was under cast by Rs.$$475$$
    Balance as per pass book will be ________.

  • Question 10
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    When drawing up a bank reconciliation statement, if you start with a debit balance as per the pass book, the cheques issued but not presented for payments should be _________.

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