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वयष ्ञाने जागृयाम्, 25/269, "DIVAS" Chanaky Nagar, Opposite Bansagar Colony, Saman, Ph. (07662) 258195 Mobile 9993716142, 12. The difference in the balances the cash book and the pass book can be because of, (a) Error in recording the entries either in the cash book or pass book., (b) Same entry recorded in either of the book earlier and in the other book later, (e) Debit balance of cash book is the credit balance of pass book., (d) (b) and (c), (e) (a) and (b)., 13. Direct payment to third party by the bank on behalf of the account holder is entered in, (a) The cash book when the amount is paid by the bank, (b) The cash book when the entry is posted in the pass book, (c) The pass book when the amount is paid by the bank, (d) The pass book when the entry is posted in the pass book, (e) (a) and (d), S (b) and (c)., 14. Payment done by the account holder through issuing a cheque is entered in, (a) The pass book at the time of issuing the cheque, (b) The cash book at the time of presenting the cheque to the bank for payment, (c) The pass book at the time of presenting the cheque to the bank for payment, (d) The cash book at the time of issuing the cheque, (e) (c) and (d), S(e)and (4)., 15. Following are the salient features of bank reconciliation statement :, (a) Any undue delay in the clearance of cheque will be shown up by the reconciliation, (b) Reconciliation statement will help in finding the person doing any fraud, (c) Reconciliation is done by the bankers, (d) It belps in finding out the actual position of the bank balance., (e) (a), (b) and (d), S (a), (c), and (d)., 16. A Bank Reconciliation Statement is prepared to know the causes for the difference between:, (a) The balances as per cash column of Cash Book and the Pass Book., (b) The balance as per bank column of Cash Book and the Pass Book., (c) The balance as per bank column of the Cash Book and balance as per cash column of Cash Book, (d) Neither of the above., 18. When the balance as per Pass Book is the starting point, cheques sent for collection but not collected, are:, (a) Added in the bank reconciliation statement, (b) Deducted in the bank reconciliation statement, (c) Not required to be adjusted in the bank reconciliation statement, (d) Neither of the above., 19. Unfavourable bank balance means, (a) Credit balance in the cash book, (b) Credit balance in the pass book, (d) Favourable balance in the cash book., (c) Debit balance in the cash book, 20. Which of the following will not be considered while preparing an amended cash book?, (a) Cheques issued but not presented for payment, (b) Cheques deposited but not credited by bank, (c) Any wrong entry in the, (d) All of the above., pass book

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8, 8 Banking Transactions and B, Reconciliatioon Statem, 1 A bank ooonciliation is, A formal financial statecet tha fts all of a fiens bank accour Sofio, (A) A merger of teo banks dat peevioly were cempetitors, O A statement sel eondhly by a bank io a depositor that lits all degnit, s gid ad or, credits and charges to the depositor's accnt for the mond, WAschodule that accounts for diffesences betwees a firw's cas Slsce as dior oo Sede, statement and the balance thowe in ins personal lndger cash accon, 2 A bask reconcilistion statement is, W A statemest peepaned by de bank, WA statement prepanod by a castiomer, A part of Pass Book, Cash book elating to cash colum, A A pas book is copy of, (4) A customer's account in the bank's books () Cesh book selating so bank oslumn, Cash book relating to cash column, Firm's mceipts and pwymsests, 4 A bank reconciliation statemcet is prepared widh the balance of, a) Cash Book, Either Cash Book or Pass Book, Pass Book, Neidher Cah Book sor Pass Bonk, 5. On a bank seconciliation which of the folowing would be addod to the balance as per bank stateas, (e) Outstanding unpaid choques, o Choques sot collected, 6. Which of the following items appearing on a bank seconciliatioa would roguise an adjusting eaty, ) Outstanding choques, Interest on balance, 7. The balance of cash book shows, (b) Deposits in sransit, Bodh (b) and (c), (6) Deposits in transit, (4) Adjusted cash balance, (a) Net income, ONet expenditure, (6) Cash in band, (d Cash received, & Bank Roconciliation Statemcat is, (@) A part of the cash book, (b) A ledger accoust, ()A statement showing the causes for differecace between the balances of cash book and, (A part of financial statemecat., 9. Bank Reconciliation Statement is prepared to ascertain the causes of the difference betweea, (a) The balance as per the bank column of the casb book and the balance as per pass book, (6) The balance as per the cash columa of cash book and the balance as per, () Casb and bank columa in the Cash Book, (d) Neither of the two., 10. A Bask Reconciliation Statement is prepared by, (a) Creditors, () Business, 11. Favourable balance as per cash book means, (a) Debit balance in the bank column of the cash book, (6) Debit balace in the pass book, () Credit balance in the bank columa in the cash book, (d) Neither of the two., pass, book, the, pass book, (6) Debtors, (d) Any of these.