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Tamil Nadu Board of Secondary EducationHSC Commerce Class 11

Balance as per cash book is ₹ 2, 000. Bank charge of ₹ 50 debited by the bank is not yet shown in the cash book. What is the bank statement balance now?

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Question

Balance as per cash book is ₹ 2, 000. Bank charge of ₹ 50 debited by the bank is not yet shown in the cash book. What is the bank statement balance now?

Options

  • ₹ 1,950 credit balance

  • ₹ 1,950 debit balance

  • ₹ 2,050 debit balance

  • ₹ 2,050 credit balance

MCQ
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Solution

₹ 1,950 credit balance

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Chapter 8: Bank Reconciliation Statement - Multiple choice questions [Page 171]

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Samacheer Kalvi Accountancy [English] Class 11 TN Board
Chapter 8 Bank Reconciliation Statement
Multiple choice questions | Q I 8. | Page 171

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Do you agree or disagree with the following statement:

Bank Reconciliation Statement is similar to bank statement.


Select the most appropriate alternative from those given and rewrite the following statement:

Bank gives overdraft facility to __________ account holder.


Complete the following statement:

A statement showing the reasons for difference in Cash Book balance and Pass Book balance is known as ___________.


Give any three reasons for preparing bank reconciliation statement.


From the following particulars prepare Bank Reconciliation Statement as on 30th June 2019.

  1. Credit balance as per pass book ₹ 20,000.
  2. A cheque for ₹ 3,500 was issued and paid by the bank, recorded in Pass Book as ₹ 5,300.
  3. Cheque deposited ₹ 9,700 collected by the bank was not recorded in Cash Book.
  4. Payment side of the Cash Book was undercast by ₹ 100.
  5. Electricity bill paid by bank ₹ 6,200 was recorded twice in Pass Book.

Prepare Bank Reconciliation Statement from the following information as of 31st March 2019.

1. Balance as per Cash Book ₹ 10,000.

2. Cheque of ₹ 2,000 issued but not presented to Bank for payment.

3. Our debtor directly deposited ₹ 3,500 to our Bank account by NEFT, not recorded in the Cash Book.

4. Bank paid electricity bill on our behalf ₹ 450 and charged Bank charges ₹ 100.

5. Paid ₹ 1,500 to ABC & company, our supplier by business debit card but recorded in Cash Book as ₹ 150.

6. Bank credited interest on Investment ₹ 500.

7. Cheque of ₹ 885 issued and presented to Bank but wrongly entered in the Pass Book as ₹ 865.


From the following particulars prepare Bank Reconciliation Statement as on 30th June 2019.

  1. Credit balance as per Pass Book ₹ 20,000
  2. A cheque for ₹ 3,500 was issued and paid by bank, recorded in Pass Book as ₹ 5,300.
  3. Cheque deposited ₹ 9,700 collected by bank was not recorded in Cash Book
  4. Payment side of Cash Book was undercast by ₹ 100.
  5. Electricity bill paid by bank ₹ 6,200 was recorded twice in Pass Book

From the following particulars prepare Bank Reconciliation Statement as on 30th June 2019.

  1. Credit balance as per Pass Book ₹20,000.
  2. A cheque for ₹3,500 was issued and paid by bank, recorded in Pass Book as ₹5,300.
  3. Cheque deposited ₹9,700 collected by bank was not recorded in Cash Book.
  4. Payment side of Cash Book was undercast by ₹100.
  5. Electricity bill paid by bank ₹6,200 was recorded twice in Pass Book.

From the following particulars prepare Bank Reconciliation Statement as on 30th June 2019.

  1. Credit balance as per Pass Book ₹ 20,000.
  2. A cheque for ₹ 3,500 was issued and paid by bank, recorded in Pass Book as ₹ 5,300.
  3. Cheque deposited ₹ 9,700 collected by bank was not recorded in Cash Book.
  4. Payment side of Cash Book was undercast by ₹ 100.
  5. Electricity bill paid by bank ₹ 6,200 was recorded twice in Pass Book.

From the following particulars prepare Bank Reconciliation Statement as on 30th June 2019.

  1. Credit balance as per Pass Book ₹ 20,000.
  2. A cheque for ₹ 3,500 was issued and paid by bank, recorded in Pass Book as ₹ 5,300.
  3. Cheque deposited ₹ 9,700 collected by bank was not recorded in Cash Book.
  4. Payment side of Cash Book was undercast by ₹ 100.
  5. Electricity bill paid by bank ₹ 6,200 was recorded twice in Pass Book.

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