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Published on: 13/05/2022
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Questions + Answers key
Take MCQ Accountancy Test
1.
When can a bank reconciliation be prepared?
2.
Dinesh received his salary in cash for Rs. 5,000. He credited this amount in the bank column of cash book
3.
On 1st December, 2017, the opening balance as per cash book and bank record was the same. On 2nd December, Magesh issued a cheque for Rs. 2,000 toa supplier, but the same was entered in the credit side of the cash book as Rs. 200.
4.
When bank column of a cash book shows a debit balance, what does it means?
5.
Which values are involved in the preparation of bank reconciliation statements?
1.
Normally entries in the cashbook should tally (agree) with those in the pass book and the balances shown by both the books should be the same. But in practice the balances may generally differ. In case of disagreement in the balance of the cash book and the pass book, on a particular date the need for preparing 'Bank Reconciliation Statement' arises. After tracing the various items of difference, the statement is prepared.
2.
Online payment no recorded in cash book is Rs 1,000
3.
Credit balance as per bank statement is Rs. 17,700
4.
It means balance lying with the bank or the deposits made by the firm are more than its withdrawals.
5.
The values involved in the preparation of bank reconciliation statement are
(i) Prevention of fraud
(ii) Identifying errors
(iii) Fulfilment of commitment on time by finding out reasons of undue delay in clearance of cheque
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Tamilnadu Stateboard 11th Standard Subjects
Maths
Commerce
Economics
Biology
Business Maths and Statistics
Accountancy
Computer Science
Physics
Chemistry
Maths
Biology
Economics
Physics
Chemistry
History
Business Maths and Statistics
Computer Science
Accountancy
Computer Applications
History
Computer Technology
Commerce
Computer Applications
Computer Technology
Tamil
English
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