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Question 1 :
<p>The cash book showed a credit balance of Rs 9,000, but the pass book made up to the same date revealed that a cheque of Rs 2,000 had not been presented for payment and the cheque of Rs 3,000 paid into account of &quot;J&quot; had not been cleared. The balance as per the pass book will be :-</p>

Question 2 :
<p>Bank overdraft as per Cash Book Rs 12,500</p><p>Cheque dfeposited but not credited Rs 2,000</p><p>Cheque issued but not presented Rs 5,000</p><p>Overdraft as per bank statement will be:</p>

Question 3 :
<p>On 31.3,13, the balance of the bank book is Rs7,074 (Credit) and balance as per bank statement is ? 3,159 (Debit). On scrutiny, it was found that the difference was dud to cheques issued but yet not presented for payment. The bank balance as on 31,3.13 will be shown in the Balance-Sheet as</p>

Question 4 :
<p>An amount of Rs 5,000 debited twice, in pass book, to prepare Bank Reconciliation Statement, when overdraft as per the cash book in the starting point:</p>

Question 5 :
<p>Credit balance in the bank Pass Book represents <u>\</u> (for the account holder).</p>

Question 6 :
<p>A Bank Reconciliation Statement is prepared to know the causes for the difference between</p>

Question 7 :
<p>Balance shown by Cash Book Rs 10,000 Cheques issued but not presented for payment Rs 4,000 Cheques deposited but not yet collected Rs 3,000 Balance as per Pass Book will be:</p>

Question 8 :
<p>The Cash Book showed an Overdraft of Rs.4,500 but the pass book made upto the same day showed that cheques of Rs.300, Rs.50 and Rs.375 respectively had not been presented to the bank for payment and the cheques of Rs.1,200 paid into account had not been cleared. The balance as per pass book will be:</p>

Question 9 :
<ol> <li>Debit balance as per Cash Book of AXE Limited as bn 31.03.2016 is T 2,000. Cheques deposited but not cleared amounts to ? 100 and cheques issued but not presented of ? 150- The bank allowed interest amounting ? 100 and collected dividend ? 50 on behalf of AXE Limited. I Balance as per Pass Book should be</li></ol>

Question 10 :
<p>Balance as per pass book Rs 20,000 Rs 4,000 were directly deposited by a customer into the bank. Then the balance as per cash book is:</p>

Question 11 :
<p>From the following particulars, ascertain the balance as per Cash Book as on 30th April. 2014:</p><p>Bank Overdraft as per Pass Book= 26,500</p><p>Cheques recorded in Cash Book but not sent to bank for collection Rs11,000</p><p>Payments received from customers directly by bank Rs 4,700</p><p>Bills of Rs 4,000 (discounted with the bank) dishonoured on 20th April and Noting charges paid by bank Rs 200</p>

Question 12 :
<p>The payment side of Cash Book is undercast by Rs 250. If the starting point of BRS is the Overdraft Balance as per Pass Book, then what would be the treatment to reach to Overdraft Balance of Cash Book?</p>

Question 13 :
<p>In arriving at adjusted cash balance, which of the following is not taken into account:</p>

Question 14 :
<p>Anuj presented four cheques - Rs23,000, Rs21,000, Rs 16,000 and Rs14,000 with the bank on 27th March, 2014. Out of these cheques amounting Rs 16,000 cleared on 30th March, 2014. Cheques amounting to Rs 23,000! &bull; and Rs 14,000 were shown in the pass&#39;book in the month of April 2014. Cheque of Rs 21,000 was unsigned, so it was returned back. Which of these cheques would be taken in Bank Reconciliation Statement?</p>

Question 15 :
<p>The cash book showed an overdraft of Rs 15,000,. but the pass book made upto the same date showed that cheques of Rs 1,000, Rs 500 and Rs 1,250 respectively had not been presented for payment and the cheque Of Rs 4,000 paid into account had not been cleared. The bank has been given standing instructions of payment of premium of Rs 1,500</p><p>directly to insurance company dnd.bank has collected Rs 250 as dividend. The balance as per the pass book will be:</p>

Question 16 :
<p>Balance as per Cash Book on 31^st December, 2014= Rs.8,560.</p><p>On 18^th December 2014 the debit balance of Rs.1,700 as on the previous day, was brought forward as credit balance.</p><p>One out going cheque of Rs.500 was recorded twice in the Cash Book.</p><p>A cheque of Rs.250 issued on 25th December, 2014, was not recorded in the bank column.</p><p>Dividend of Rs.250 collected by the bank and Rs.100 subscription paid by the bank were not recorded is the Cash Book.</p><p>Balance as per the Pass Book</p>

Question 17 :
<p>When overdraft as per Cash book is the starting point, a cheque of Rs 500 deposited into bank but not recorded in cash book will be:</p>

Question 19 :
<p>When favourabie balance as per cash book is the starting point, wrong &bull; debit by the.bank to the firm will be:</p>

Question 20 :
<p>Favourable balance as per Cash Book Rs 5,000. Debit side of Cash Book under cast by Rs 2,000. Cheque deposited into bank Rs 3000 dishonoured but no entry for dishonour is made in cash book. Balance as per Pass Book is:</p>

Question 21 :
<p>Bank Overdraft as per cash book is Rs.50,000. Interest debited by bank Rs.3,500 for which advice was not received by account holder. Cheques deposited but not credited by bank Rs 7,500. Cheques issued but not yet presented Rs 9,500. What is the Overdraft amount as per Pass Book?</p>

Question 23 :
<p>The credit balance as per pass book of Mr. X was Rs 65,600. Cheques issued but not presented for payment Rs 75,800. Cheques deposited by one of the customers of the bank but wrongly credited in Mr. X account Rs 20,600. The balance as per cash book will be:-</p>

Question 24 :
<p>O.D. balance as per Pass Book is Rs 2775. It was found that cheque of Rs 100,Rs 150,Rs 175 which are issued but not presented till the date and a cheque of Rs 600 deposited in account but have not been cleared, then Cash Book O.D. balance is:</p>

Question 25 :
<p>The Cash Book showed a credit balance of Rs 9,000, but the pass book made up to the same date revealed that a cheque of Rs 2,000 had not been presented for payment and the cheque of Rs 3,000 paid into account j had not been cleared. The balance as per the pass book will be</p>