Class 11 Accountancy; Chapter 12- Bank Reconciliation Statement Mcq Test

Class 11 Accountancy

Chapter 12- Bank Reconciliation Statement MCQ TEST

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1 / 26

1. Unfavourable bank balances means:

A) Credit balance in the cash book

B) Debit balance in the pass book

C) Favourable balance in the cash book

D) Debit balance in the cash book

2 / 26

2. A business receives its bank statement showing the closing balance as Rs. 8,500 overdrawn. It is found that there were unpresented cheques amounting to Rs. 2,000 and uncredited deposits amounted to Rs. 1,500. Overdraft as per Cash Book is:

A) ₹5,000.

B) ₹8,000.

C) ₹12,000.

D) ₹9,000.

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3. If balance in the bank statement shows Rs. 3,000 (Dr.) and there are deposits of Rs. 800 not yet credited and unpresented cheques totalling Rs. 500, the balance in the Cash Book should be:

A) ₹4,300 (Cr.)

B) ₹3,300 (Cr.)

C) ₹2,700 (Cr.)

D) ₹1,700 (Dr.)

4 / 26

4. Bank Reconciliation Statement is prepared:

A) to compare the Cash Book with Pass Book and ascertain the differences.

B) to know the errors in the Pass Book.

C) to know the payments made through cheques.

D) to Prepare Trial Balance.

5 / 26

5. Customer’s copy of the account provided by the bank to the depositor to record deposits and withdrawals is called:

A) Cash Book

B) Sales Book

C) Pass Book

D) Purchases Book

6 / 26

6. A bank reconciliation statement is mainly prepared for:

A) Reconcile the Bank balance of the cash book

B) Reconcile the Bank overdraft balance of the pass book

C) Reconcile the cash balance of the cash book

D) Reconcile the difference between the bank balance shown by the cash book and bank passbook

7 / 26

7. Current account shows Rs. 1,000 as overdrawn. When bank statement is received, it was identified that one of debtors has deposited Rs. 400 into the account and bank charges of Rs. 20 had been debited to the account. Bank Statement balance is

A) ₹620(Dr.)

B) ₹1,420 (Dr.)

C) ₹4,300 (Cr.)

D) ₹1,700 (Dr.)

8 / 26

8. VRC Ltd. receives a check for Rs. 100 records it in cash book and deposits it on the same day. A statement sent by the bank that day does not show this Rs. 100. How is this shown on the bank reconciliation statement?

A) As an Unpresented check added to the bank statement balance

B) As an uncredited deposits deducted from the bank statement balance

C) As an uncredited deposits added to the bank statement balance

D) As an Unpresented check deducted from the bank statement balance

9 / 26

9. ‘NSF’ marked in cheque sent back by the bank indicates

A) Cheque has been forged

B) A cheque cannot be cashed because it’s illegal

C) No sufficient money

D) A bank couldn’t verify the identity

10 / 26

10. Unfavourable bank balance means

A) Credit balance in the Pass Book

B) Credit balance in the Cash Book

C) Favourable balance in the Cash Book

D) Debit balance in the Cash Book

11 / 26

11. Uncollected checks are also known as?

A) Cleared Checks

B) Uncleared checks

C) Outstanding checks

D) Bounced checks

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12. Find out the Bank Balance as per Cash Book from the following particulars :
(i) Overdraft as per Pass Book = Rs. 5,000.
(ii) Cheques deposited into the bank but not credited = Rs.2,000

A) Overdraft = ₹7,000

B) Favourable = ₹7,000

C) Favourable Balance = ₹3,000

D) Overdraft = ₹3,000

13 / 26

13. Cash book balance was Rs. 1,790 (Dr.). When compared with the bank statement, it was identified that unpresented cheques were Rs. 1,040 and deposits not credited were Rs. 820. Balance of the bank statement will

A) ₹2,010 (Cr.)

B) ₹70 (Dr.)

C) ₹1,570 (Cr.)

D) ₹3,650 (Cr.)

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14. Bank statement also called?

A) Cash book

B) Sales book

C) Pass book

D) Purchase book

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15. Bank charges Rs.5,000 debited twice in pass book. What should be done in BRS if overdraft as per cash book is starting point?

A) ₹10,000 must be added

B) ₹5,000 must be added

C) ₹5,000 must be deducted

D) ₹10,000 must be deducted

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16. Ravi’s bank reconciliation statement shows cheques deposited but not credited by bank of Rs. 3,800 and cheques issued but not presented by suppliers of Rs. 3,500. His bank balance as per Cash Book is Rs. 25,000. Balance as per pass book statement is

A) ₹24,700

B) ₹25,300

C) ₹32,300

D) ₹25,000

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17. Passbook is a copy of:

A) Bank column of cash book

B) Cash column of cash book

C) Receipts and payments

D) Customer account

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18. A Bank Reconciliation Statement is:

A) A statement prepared by bank

B) A part of cash book

C) A statement prepared by a customer

D) A part of pass book

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19. The cheque which is issued to creditor but is not presented for payment is called?

A) Uncredited cheque

B) Outstanding cheque

C) Dishonoured cheque

D) Omitted cheque

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20. 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 Pass Book at the time of presenting the cheque to the bank for payment

C) the Pass Book at the time of collecting the cheque by the bank

D) the Cash Book at the time of depositing the cheque

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21. Overdraft as per Cash Book is Rs. 10,000. Cheques deposited but not credited Rs.2,500. Cheques issued but not encashed Rs.3,500. What is the balance as per Pass Book?

A) Balance ₹11,000

B) Overdraft ₹9,000

C) Balance ₹9,000

D) Overdraft ₹11,000

22 / 26

22. Following details are related to a firm’s banking transactions at 31st March, 2019. Balance as per bank statement Rs. 22,650; uncleared lodgements Rs. 3,110; unpresented cheques Rs. 6,290. Bank credit recorded twice by bank in error as Rs. 650.
Which balance for cash at bank should appear in the Balance Sheet as at 31st March, 2019?

A) ₹25,180

B) ₹ 26,480

C) ₹18,820

D) ₹20,120

23 / 26

23. A bank reconciliation statement is prepared by

A) Bank

B) Debtors

C) Creditors

D) Account holder in a bank

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24. Pass Book of the account holder is a copy of

A) the cash columns in the Pass Book.

B) the relevant account in the books of a bank.

C) the bank columns in the Cash Book of the account holder.

D) the cash columns in the Cash Book of a customer.

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25. When check is not paid by the bank, it is called?

A) Countersigned

B) Endorsed

C) Dishonored

D) Honored

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26. The balance on the debit side of the bank column of cash book indicates?

A) The total amount overdraft in the bank

B) The total amount has drawn from the bank

C) The total amount overdraft in the Cash Book

D) Cash at bank

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1 / 30

1. Lysosome is a cytoplasmic organelle containing enzymes that break down biological polymers. Lysosomes function as the digestive system of the cell. It is also called the suicide bag of the cell because

(a) It causes any cell to commit suicide (b) Its enzymes digest the cell itself (c) Its enzymes kill surrounding cells (d) All of the above

A) Its enzymes keeps alive surrounding cells

B) Its enzymes kill surrounding cells

C) Its enzymes digest the cell itself

D) It causes any cell to commit suicide

2 / 30

2. Tiny pores are found on the surface of the leaves of plants. These pores are called stomata. These stomata surrounded by the kidney shaped guard cells provide many vital functions to the plants. Which of the following functions is not served by the stomata for the plants?

A) Exchange of gases, particularly CO2 and O2, with atmosphere

B) Loss of water in the form of vapours during transpiration

C) Helps to create pressure for the water to rise upward, by its process of transpiration

D) Helps the leaves to carry out the process of photosynthesis

3 / 30

3. Xylem and phloem are examples of

A) Simple tissue

B) Protective tissue

C) Epidermal tissue

D) Complex tissue

4 / 30

4. Connective tissues are the tissues that help to bind or connect other tissues in the body. They have widely spaced cells embedded in a matrix having a variety of proteins, polysaccharides and mineral salts. Can you identify the connective tissues among the following?

(i) Ligament

(ii) Epithelium

(iii) Tendon

(iv) Blood

(a) Both (i) and (iii) (b) (i), (ii) and (iii) (c) (i), (iii) and (iv) (d) All (i), (ii), (iii) and (iv)

A) Both (i) and (iii)

B) All (i), (ii), (iii) and (iv)

C) (i), (ii) and (iii)

D) (i), (iii) and (iv)

5 / 30

5. Assertion : Permanent tissue is composed of mature cells.
Reason : Meristematic tissue is a group of actively dividing cells.

A) Assertion is true but reason is false.

B) Both assertion and reason are true but reason is not the correct explanation of assertion

C) Both assertion and reason are true and reason is the correct explanation of assertion

D) Both Assertion and Reason are false

6 / 30

6. Skeletal muscle fibre are

A) Cylindrical,non striated, unbranched, multinucleate and involuntary

B) Spindle shaped, unbranched, non striated, multinucleated and involuntary

C) Cylindrical, striated, unbranched, multinucleate and voluntary

D) Spindle shaped, unbranched, striated, multinucleated and involuntary

7 / 30

7. Assertion : Parenchyma cells help in storage of food.
Reason : Parenchyma cells are the main seats of photosynthesis.

A) Both Assertion and Reason are false

B) Assertion is true but reason is false

C) Both assertion and reason are true and reason is the correct explanation of assertion

D) Both assertion and reason are true but reason is not the correct explanation of assertion

8 / 30

8. The cells of cork are dead and have a chemical in their walls that makes them impervious to gases and water. The chemical is

A) lignin

B) suberin

C) wax

D) cutin

9 / 30

9. While doing work and running , you move your organs like hands, legs, etc. Which among the following is correct?

A) Skeletal muscle contract and pull the tendon to move the bones

B) Smooth muscle contract and pull the tendon to move the bones

C) Smooth muscle contract and pull the ligament to move the bones

D) Skeletal muscle contract and pull the ligament to move the bones

10 / 30

10. Assertion : Ciliated epithelium helps in movement of particles.
Reason : Cilia help in movement.

A) Both assertion and reason are true and reason is the correct explanation of assertion

B) Assertion is true but reason is false

C) Both assertion and reason are true but reason is not the correct explanation of assertion

D) Both Assertion and Reason are false

11 / 30

11. Smooth muscle fibre are

A) Cylindrical, striated, unbranched, multinucleate and voluntary

B) Spindle shaped, unbranched, non striated, multinucleated and involuntary

C) Cylindrical,non striated, unbranched, multinucleate and involuntary

D) Spindle shaped, unbranched, striated, multinucleated and involuntary

12 / 30

12. If the tip of the sugarcane plant is removed from the field, even then it keeps on growing in length. It is due to the presence of:

A) Lateral meristem

B) Cambium

C) Intercalary meristem

D) Apical meristem

13 / 30

13. Sieve tubes and companion cells are present in

A) cambium

B) phloem

C) xylem

D) cork

14 / 30

14. Read the given statements and select the incorrect ones

A) Fats are stored below the skin and in between the internal organs

B) Epithelial tissues have large intercellular spaces between them

C) Cells of striated muscles are multinucleated and unbranched

D) The nature of matrix differs according to the functions of the tissues

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15. Tissue whose cells are capable of dividing and re-dividing is called

A) Complex tissue

B) Meristematic

C) Permanent tissue

D) Connective tissue

16 / 30

16. While doing work and running, you move your organs like hands, legs, etc. Which among the following is correct?

A) Smooth muscles contract and pull the ligament to move the bones

B) Skeletal muscles contract and pull the ligament to move the bones

C) Smooth muscles contract and pull the tendons to move the bones

D) Skeletal muscles contract and pull the tendon to move the bones

17 / 30

17. Assertion : Vascular or conductive tissue is a distinctive feature of complex plants.
Reason : Vascular tissue has made survival of complex plants possible in terrestrial environment.

A) Both assertion and reason are true but reason is not the correct explanation of assertion

B) Both Assertion and Reason are false

C) Both assertion and reason are true and reason is the correct explanation of assertion

D) Assertion is true but reason is false

18 / 30

18. The tissue present in the lining of kidney tubules and ducts of salivary glands is

A) Glandular epithelium tissue

B) Cuboidal epithelium tissue

C) Columnar epithelium tissue

D) Squamous epithelium tissue

19 / 30

19. The flexibility in plants is due to a tissue called

A) Sclerenchyma

B) Chlorenchyma

C) Parenchyma

D) Collenchyma

20 / 30

20. The size of the stem increases in the width due to

(a) apical meristem
(b) intercalary meristem
(c) primary meristem
(d) lateral meristem

A) Primary meristem

B) Intercalary meristem

C) Apical meristem

D) Lateral meristem

21 / 30

21. The connective tissue that connects muscle to bone is called

A) Ligament

B) Nervous tissue

C) Tendon

D) Blood tissue

22 / 30

22. Epithelial tissue always has an exposed outer surface and an inner surface anchored to connective tissue by a thin, non- cellular structure called the

A) Non stratified layer

B) Basement membrane

C) Stratified layer

D) Fibroblast

23 / 30

23. The tissue that helps in the movement of our body are

A) Nervous tissue

B) Skeletal tissue

C) Muscular tissue

D) All of the above

24 / 30

24. Cartilage and bone are types of

A) Meristematic tissue

B) Muscular tissue

C) Epithelial tissue

D) Connective tissue

25 / 30

25. Assertion : Most of plant tissues are dead.
Reason : Due to sedentary existence of plants, dead cells provide mechanical strength more easily than live ones and need less maintenance.

A) Both assertion and reason are true but reason is not the correct explanation of assertion

B) Both assertion and reason are true and reason is the correct explanation of assertion

C) Assertion is true but reason is false

D) Both Assertion and Reason are false

26 / 30

26. Cardiac muscle is one of the three major types of muscles, the others being skeletal and smooth muscles. It is found in the walls and histological foundation of the heart. Which one of the following statements is not related to the cardiac muscles?

A) The contraction and relaxation of the heart muscles help to pump and distribute blood to different parts of the body

B) They do not work according to our will, so they are called involuntary muscles.

C) They are non-striated, multinucleated and branched muscles.

D) They muscles show rhythmic contraction and relaxation throughout life.

27 / 30

27. Tissue is a group of similar kind of cells specialized to perform a particular function in the body. Therefore presence of tissues in a multicellular organism ensures:

A) Body strength

B) Division of labour

C) Faster development

D) Higher reproductive potential

28 / 30

28. Assertion : The inner lining of intestine has tall epithelial cells.
Reason : Columnar epithelium facilitates absorption and secretion.

A) Both Assertion and Reason are false

B) Both assertion and reason are true but reason is not the correct explanation of assertion

C) Assertion is true but reason is false

D) Both assertion and reason are true and reason is the correct explanation of assertion

29 / 30

29. Which cell does not have perforated cell wall?

A) Vessels

B) Sieve tubes

C) Companion cells

D) Tracheids

30 / 30

30. Meristematic tissues are those which help in increasing the length and girth of the plan. Which of the following statements given below is correct about the meristematic tissue?

A) It is made up of cells that are capable of cell division

B) It is composed of single type of cells

C) It is made up of cells that are incapable of cell division

D) It is composed of more than one type of cells

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