Class 11 Accountancy

Chapter 12- Bank Reconciliation Statement MCQ TEST

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1 / 26

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

2 / 26

2. Payment done by the account holder through issuing a cheque is entered in

3 / 26

3. 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

4 / 26

4. Bank Reconciliation Statement is prepared:

5 / 26

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

6 / 26

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

7 / 26

7. Unfavourable bank balances means:

8 / 26

8. A bank reconciliation statement is prepared by

9 / 26

9. 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

10 / 26

10. 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?

11 / 26

11. Uncollected checks are also known as?

12 / 26

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

13 / 26

13. 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:

14 / 26

14. 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?

15 / 26

15. 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

16 / 26

16. A bank reconciliation statement is mainly prepared for:

17 / 26

17. Bank statement also called?

18 / 26

18. 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:

19 / 26

19. 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

20 / 26

20. Passbook is a copy of:

21 / 26

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

22 / 26

22. A Bank Reconciliation Statement is:

23 / 26

23. Unfavourable bank balance means

24 / 26

24. 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?

25 / 26

25. 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?

26 / 26

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

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1 / 30

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

2 / 30

2. 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)

3 / 30

3. Which cell does not have perforated cell wall?

4 / 30

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

5 / 30

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

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

6 / 30

6. 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?

7 / 30

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

8 / 30

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

9 / 30

9. Sieve tubes and companion cells are present in

10 / 30

10. Skeletal muscle fibre are

 

11 / 30

11. 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

12 / 30

12. 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.

13 / 30

13. 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?

14 / 30

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

15 / 30

15. Smooth muscle fibre are

16 / 30

16. 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?

17 / 30

17. 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:

18 / 30

18. 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.

19 / 30

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

20 / 30

20. Xylem and phloem are examples of

21 / 30

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

22 / 30

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

23 / 30

23. Read the given statements and select the incorrect ones

24 / 30

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

25 / 30

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

26 / 30

26. 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:

27 / 30

27. Cartilage and bone are types of

28 / 30

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

29 / 30

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

30 / 30

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

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CBSE CLASS 12 STUDY MATERIALS

Revision Notes for Class 12

Important Questions for Class 12

CBSE Previous Year Question Paper for Class 12

CBSE Sample Paper for Class 12 

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Class 12 Maths Formula

CBSE Syllabus for Class 12

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1 / 26

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

2 / 26

2. Bank statement also called?

3 / 26

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

4 / 26

4. Passbook is a copy of:

5 / 26

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

6 / 26

6. Unfavourable bank balances means:

7 / 26

7. A bank reconciliation statement is mainly prepared for:

8 / 26

8. Bank Reconciliation Statement is prepared:

9 / 26

9. 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

10 / 26

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

11 / 26

11. A bank reconciliation statement is prepared by

12 / 26

12. 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

13 / 26

13. 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?

14 / 26

14. 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?

15 / 26

15. 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?

16 / 26

16. Uncollected checks are also known as?

17 / 26

17. 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?

18 / 26

18. Payment done by the account holder through issuing a cheque is entered in

19 / 26

19. Unfavourable bank balance means

20 / 26

20. A Bank Reconciliation Statement is:

21 / 26

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

22 / 26

22. 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

23 / 26

23. 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:

24 / 26

24. 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

25 / 26

25. 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:

26 / 26

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

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