Chapters
Chapter 2: Meaning and Fundamentals of Double Entry Book-Keeping
Chapter 3: Journal
Chapter 4: Ledger
Chapter 5: Subsidiary Books
Chapter 6: Bank Reconciliation Statement
Chapter 7: Depreciation
Chapter 8: Rectification of Errors
Chapter 9: Final Accounts of a Proprietary Concern
Chapter 10: Single Entry System

Chapter 6: Bank Reconciliation Statement
Balbharati solutions for Book-keeping and Accountancy 11th Standard HSC Maharashtra State Board Chapter 6 Bank Reconciliation Statement Exercise Q.1 [Page 204]
Answer in one sentence:
Who prepares a bank Pass Book?
Answer in one sentence:
What is pay-in-slip?
Answer in one sentence:
What is bank overdraft?
Answer in one sentence:
What is withdrawal slip?
Answer in one sentence:
Who sends the bank statement?
Answer in one sentence:
What does a debit balance in Cash Book represent?
Answer in one sentence:
Who prepares the Bank Reconciliation Statement?
Answer in one sentence:
What does debit balance in Pass Book represent?
Answer in one sentence:
On which side is interest on bank deposit recorded in Pass Book?
Answer in one sentence:
Why is the Bank Reconciliation Statement prepared?
Balbharati solutions for Book-keeping and Accountancy 11th Standard HSC Maharashtra State Board Chapter 6 Bank Reconciliation Statement Exercise Q.2 [Page 204]
Give one word/term/phrase which can substitute the following statement:
The account on which overdraft facility is allowed by bank.
Give one word/term/phrase which can substitute the following statement:
Extract of ledger account of account holder in the books of bank.
Give one word/term/phrase which can substitute the following statement:
Alphanumeric code that facilitates electronic funds transfer in India.
Give one word/term/phrase which can substitute the following statement:
Statement showing the causes of disagreement between balance of Cash Book and Pass Book.
Give one word/term/phrase which can substitute the following statement:
Debit balance in Pass Book.
Give one word/term/phrase which can substitute the following statement:
A form which is filled for depositing cash or cheque into bank.
Give one word/term/phrase which can substitute the following statement:
Left hand side of Pay-in-slip.
Give one word/term/phrase which can substitute the following statement:
Credit balance in Cash Book.
Give one word/term/phrase which can substitute the following statement:
A book maintained by trader to record banking transactions.
Give one word/term/phrase which can substitute the following statement:
Excess of bank deposits over withdrawals by businessman in bank current account.
Balbharati solutions for Book-keeping and Accountancy 11th Standard HSC Maharashtra State Board Chapter 6 Bank Reconciliation Statement Exercise Q.3 [Pages 204 - 205]
Do you agree or disagree with the following statement:
The bank column of Cash Book represents bank account.
Agree
Disagree
Do you agree or disagree with the following statement:
Bank statement enables account holder to prepare Bank Reconciliation Statement.
Agree
Disagree
Do you agree or disagree with the following statement:
Cheques issued for payment but not presented to bank appears in Cash Book only.
Agree
Disagree
Do you agree or disagree with the following statement:
Bank Reconciliation Statement is prepared only during the year end.
Agree
Disagree
Do you agree or disagree with the following statement:
Bank Reconciliation Statement is similar to bank statement.
Agree
Disagree
Do you agree or disagree with the following statement:
Bank balance as per Cash Book is always equal to bank balance as per Pass Book.
Agree
Disagree
Do you agree or disagree with the following statement:
Bank advice is sent by the businessman to bank.
Agree
Disagree
Do you agree or disagree with the following statement:
Pay-in-slip is used for depositing cheque into bank.
Agree
Disagree
Do you agree or disagree with the following statement:
Difference in Cash Book balance and Pass Book balance may arise due to errors committed while recording.
Agree
Disagree
Do you agree or disagree with the following statement:
Payment and receipt of cash through internet banking generates automatic proof.
Agree
Disagree
Balbharati solutions for Book-keeping and Accountancy 11th Standard HSC Maharashtra State Board Chapter 6 Bank Reconciliation Statement Exercise Q.4 [Page 205]
Select the most appropriate alternative from those given and rewrite the following statement:
Overdraft means _______ balance of Cash Book.
closing
debit
opening
credit
Select the most appropriate alternative from those given and rewrite the following statement:
When a cheque is deposited and collected by bank Pass Book is _________.
dishonoured
debited
credited
written
Select the most appropriate alternative from those given and rewrite the following statement:
A __________ is a summary of financial transactions that take place over a period of time on a bank account.
withdrawal slip
bank advice
bank statement
Pay-in-slip
Select the most appropriate alternative from those given and rewrite the following statement:
Debiting an entry in Cash Book ___________ cash balance.
increases
decreases
nullifies
none of the above
Select the most appropriate alternative from those given and rewrite the following statement:
Bank Reconciliation Statement is prepared by _________.
student
businessman
bank
none of the above
Select the most appropriate alternative from those given and rewrite the following statement:
Bank balance as per Pass Book means ___________ balance of Pass Book.
credit
opening
debit
closing
Select the most appropriate alternative from those given and rewrite the following statement:
Bank gives overdraft facility to __________ account holder.
savings
recurring
current
fixed
Select the most appropriate alternative from those given and rewrite the following statement:
Debit balance as per Cash Book is also known as ___________ balance.
favourable
overdraft
abnormal
unfavourable
Select the most appropriate alternative from those given and rewrite the following statement:
When extracts of Cash Book and Pass Book are given for uncommon periods, only ________ items are considered for preparation of Bank Reconciliation Statement.
uncommon
normal
favourable
common
Select the most appropriate alternative from those given and rewrite the following statement:
When extract of Cash Book and Pass Book are given for common period, only _________ items are considered for preparation of Bank Reconciliation Statement.
uncommon
common
favourable
unfavourable
Balbharati solutions for Book-keeping and Accountancy 11th Standard HSC Maharashtra State Board Chapter 6 Bank Reconciliation Statement Exercise Q.5 [Page 206]
Complete the following statement:
Payments credited in Cash Book are __________ in Pass Book.
Complete the following statement:
While preparing Bank Reconciliation Statement only __________ column of Cash Book is considered.
Complete the following statement:
Cheques issued to creditors appear first in ____________ book.
Complete the following statement:
A statement showing the reasons for difference in Cash Book balance and Pass Book balance is known as ___________.
Complete the following statement:
Overcast on receipt side of Pass Book means _________ in Pass Book balance.
Complete the following statement:
Online transfer made to our creditors appear on the _________ side of Cash Book.
Complete the following statement:
Interest on overdraft charged by bank is ____________ in Pass Book.
Complete the following statement:
Normally the Cash Book shows debit balance and Pass Book shows ________ balance.
Complete the following statement:
The form filled for withdrawing cash from bank is known as __________.
Complete the following statement:
A businessman can update his records on receiving __________.
Balbharati solutions for Book-keeping and Accountancy 11th Standard HSC Maharashtra State Board Chapter 6 Bank Reconciliation Statement Exercise Q.6 [Page 206]
State whether the following statement is True or False with reasons:
Cheques deposited into bank but not yet cleared appears in the Pass Book only.
True
False
State whether the following statement is True or False with reasons:
Direct deposit made by debtors into businessman's bank account is recorded on the credit side of Pass Book.
True
False
State whether the following statement is True or False with reasons:
Businessman can prepare Bank Reconciliation statement only with Cash Book Balance.
True
False
State whether the following statement is True or False with reasons:
When overdraft as per Cash Book is given, bank charges debited in Pass Book only, is to be added.
True
False
State whether the following statement is True or False with reasons:
Bank Statement is sent by Bank to businessman.
True
False
Chapter 6: Bank Reconciliation Statement

Balbharati solutions for Book-keeping and Accountancy 11th Standard HSC Maharashtra State Board chapter 6 - Bank Reconciliation Statement
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Concepts covered in Book-keeping and Accountancy 11th Standard HSC Maharashtra State Board chapter 6 Bank Reconciliation Statement are Accounting Documents, Types of Bank Documents, Bank Reconciliation Statement, Reasons for the Difference Between Cash Book Balance and Pass Book Balance, Specimen of Bank Reconciliation Statement, Preparation of Bank Reconciliation Statement.
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