MCQ’s on Bank Reconciliation Statement (200)

1. What is the primary purpose of preparing a Bank Reconciliation Statement (BRS)?
   A) To ensure all bank transactions have been recorded in the passbook
   B) To find discrepancies between the cash book and pass book balances
   C) To calculate interest earned on bank deposits
   D) To maintain records of business transactions
   E) To verify all cash payments made by the business
   Answer: B
2. A cheque was issued and recorded in the cash book, but it has not been presented for payment yet. How will this affect the Bank Reconciliation Statement?
   A) The balance as per pass book will be higher than the cash book balance
   B) The balance as per pass book will be lower than the cash book balance
   C) The balance in both books will be the same
   D) This transaction does not affect the reconciliation
   E) None of the above
   Answer: A
3. Which of the following is NOT a common cause of a difference between the cash book balance and the pass book balance?
   A) Cheques issued but not yet presented
   B) Cheques deposited but not yet cleared
   C) Bank errors in recording transactions
   D) Errors in recording entries in the cash book
   E) Regular monthly withdrawals
   Answer: E
4. Which of the following balances represent a credit balance in the bank statement?
   A) Overdraft balance as per cash book
   B) Excess deposits made by the bank
   C) Cheques issued but not yet presented
   D) Interest earned on deposits
   E) Direct deposits by customers
   Answer: A
5. If a cheque deposited into the bank is dishonored, what effect will it have on the Bank Reconciliation Statement?
   A) It will reduce the balance in the pass book
   B) It will increase the balance in the cash book
   C) It will reduce the balance in both books
   D) It will increase the balance in both books
   E) It will have no effect on the balance
   Answer: A
6. When reconciling the cash book with the pass book, which of the following should be deducted from the cash book balance if not yet recorded?
   A) Bank charges
   B) Cheques deposited but not cleared
   C) Direct deposits into the bank
   D) Interest earned by the bank
   E) Cheques issued but not presented
   Answer: A
7. Which of the following is a favorable balance as per the pass book?
   A) Debit balance in the pass book
   B) Credit balance in the pass book
   C) Overdraft balance as per cash book
   D) Debit balance in the cash book
   E) None of the above
   Answer: B
8. A Bank Reconciliation Statement is usually prepared:
   A) Annually
   B) Weekly
   C) Monthly or Quarterly
   D) Daily
   E) Only when discrepancies are found
   Answer: C
9. Which of the following items would result in an increase in the pass book balance but not in the cash book balance?
   A) Cheques deposited but not cleared
   B) Interest credited by the bank
   C) Dishonored cheques
   D) Bank charges
   E) Cheques issued but not presented
   Answer: B
10. What happens if a customer deposits a cheque directly into the bank, but it is not recorded in the cash book until later?
    A) The cash book balance will be higher than the pass book balance
    B) The pass book balance will be higher than the cash book balance
    C) Both balances will be the same
    D) The reconciliation statement will not be affected
    E) None of the above
    Answer: B
11. Which of the following is an example of a “timing difference” in Bank Reconciliation?
    A) Direct debits by the bank
    B) Errors in the cash book
    C) Cheques issued but not yet presented
    D) Dishonored cheques
    E) Bank interest credited
    Answer: C
12. If the bank charges a customer for services, but the customer has not recorded the charges, how will this affect the Bank Reconciliation Statement?
    A) The pass book balance will be higher than the cash book balance
    B) The cash book balance will be higher than the pass book balance
    C) Both balances will be equal
    D) The pass book balance will be lower than the cash book balance
    E) There will be no effect
    Answer: A
13. In a Bank Reconciliation Statement, a cheque issued but not yet presented will be:
    A) Added to the pass book balance
    B) Subtracted from the pass book balance
    C) Added to the cash book balance
    D) Subtracted from the cash book balance
    E) Ignored in the reconciliation
    Answer: B
14. A deposit recorded in the pass book but omitted from the cash book is an example of:
    A) Timing difference
    B) Error in the pass book
    C) Fraudulent activity
    D) Dishonored cheque
    E) Bank charges
    Answer: A
15. If a customer directly deposits money into the business’s bank account and it is not recorded in the cash book, what is the appropriate action in the Bank Reconciliation Statement?
    A) Subtract from the cash book balance
    B) Subtract from the pass book balance
    C) Add to the cash book balance
    D) Add to the pass book balance
    E) No adjustment is necessary
    Answer: C
16. The bank credits the account of a business for interest earned. If this is not recorded in the cash book, what is the result?
    A) The cash book balance will be higher than the pass book balance
    B) The pass book balance will be higher than the cash book balance
    C) Both balances will be the same
    D) This transaction has no effect on reconciliation
    E) None of the above
    Answer: B
17. What is the effect on the Bank Reconciliation Statement if a cheque deposited into the bank has been dishonored?
    A) It increases the pass book balance
    B) It decreases the pass book balance
    C) It increases the cash book balance
    D) It decreases the cash book balance
    E) It has no effect
    Answer: B
18. A Bank Reconciliation Statement helps to:
    A) Prevent errors and fraud
    B) Calculate the net income of a business
    C) Determine the value of fixed assets
    D) Record cash transactions
    E) Prepare the trial balance
    Answer: A
19. What should be done if the bank records a transaction as a debit that should have been a credit?
    A) Add the amount to the cash book balance
    B) Subtract the amount from the cash book balance
    C) Add the amount to the pass book balance
    D) Subtract the amount from the pass book balance
    E) Adjust the error in the bank’s records
    Answer: C
20. Which of the following would cause the cash book balance to be lower than the pass book balance?
    A) Unrecorded bank charges
    B) Cheques deposited but not cleared
    C) Direct deposit by a customer
    D) Cheques issued but not presented
    E) Interest credited by the bank
    Answer: A
21. A Bank Reconciliation Statement should include:
    A) Transactions recorded in both the cash book and pass book
    B) Only transactions recorded in the cash book
    C) Only transactions recorded in the pass book
    D) Transactions that have not been recorded in either the cash book or pass book
    E) All transactions, including those that have already cleared
    Answer: D
22. Which of the following is considered an unfavorable balance in a bank reconciliation?
    A) Credit balance in the pass book
    B) Debit balance in the pass book
    C) Overdraft balance in the cash book
    D) Debit balance in the cash book
    E) Credit balance in the cash book
    Answer: C
23. Which of the following is NOT an example of a cause for difference between cash book and pass book balances?
    A) Errors in pass book
    B) Unpresented cheques
    C) Cheques deposited but not credited
    D) Incorrect addition in the trial balance
    E) Direct payments made by the bank
    Answer: D
24. The process of reconciling the cash book and pass book is referred to as:
    A) Rectification
    B) Amortization
    C) Consolidation
    D) Reconciliation
    E) Adjustment
    Answer: D
25. Which of the following would cause the bank balance as per the pass book to be higher than the balance as per the cash book?
    A) Outstanding cheques
    B) Direct deposits by customers
    C) Bank charges not recorded in the cash book
    D) Interest allowed by the bank not recorded in the cash book
    E) All of the above
    Answer: E
26. If a cheque is issued to a supplier but is yet to be presented, what adjustment is needed in the reconciliation?
    A) Subtract from the pass book balance
    B) Add to the cash book balance
    C) Subtract from the cash book balance
    D) Add to the pass book balance
    E) No adjustment is needed
    Answer: D
27. Which of the following could result in an increase in the balance as per the cash book but not the pass book?
    A) Dishonored cheque not recorded
    B) Direct debits by the bank
    C) Cheques issued but not yet presented
    D) Interest credited by the bank
    E) Unrecorded bank charges
    Answer: C
28. In a Bank Reconciliation Statement, what happens if a cheque issued to a vendor has been lost and not presented?
    A) It will appear as a reconciling item until replaced
    B) It will be deducted from the cash book balance
    C) It will increase the pass book balance
    D) No adjustment is required
    E) None of the above
    Answer: A
29. Which of the following will be added to the pass book balance while preparing a Bank Reconciliation Statement?
    A) Bank charges
    B) Direct debits by the bank
    C) Outstanding cheques
    D) Direct deposits by a customer
    E) Interest on overdraft
    Answer: D
30. What is the effect of a dishonored cheque on the Bank Reconciliation Statement?
    A) Increases the pass book balance
    B) Decreases the pass book balance
    C) Increases the cash book balance
    D) Decreases the cash book balance
    E) No effect
    Answer: B
31. How would a cheque that has been issued but not presented for payment affect the reconciliation process?
    A) Add to the pass book balance
    B) Subtract from the pass book balance
    C) Add to the cash book balance
    D) Subtract from the cash book balance
    E) No adjustment is needed
    Answer: A
32. Which of the following is a positive entry in the Bank Reconciliation Statement?
    A) Bank charges not recorded
    B) Cheques deposited but not yet cleared
    C) Direct deposits by a customer
    D) Dishonored cheque
    E) Bank overdraft
    Answer: C
33. If the bank records an interest earned and it is not recorded in the cash book, how will it affect the Bank Reconciliation Statement?
    A) Increase the cash book balance
    B) Increase the pass book balance
    C) Decrease the cash book balance
    D) Decrease the pass book balance
    E) No effect on either balance
    Answer: B
34. A cheque for ₹5,000 was issued but only ₹3,000 was recorded in the cash book. What is the effect on the Bank Reconciliation Statement?
    A) Subtract ₹2,000 from the pass book balance
    B) Add ₹2,000 to the pass book balance
    C) Subtract ₹2,000 from the cash book balance
    D) Add ₹2,000 to the cash book balance
    E) No effect
    Answer: C
35. Bank reconciliation statements are used to:
    A) Match internal records with external bank statements
    B) Calculate revenue for the month
    C) Track daily expenses of the company
    D) Record all cash transactions
    E) Reconcile supplier payments
    Answer: A
36. What would cause a difference between the balance of the pass book and the cash book?

A) Errors in the pass book
B) Cheques not yet presented for payment
C) Direct debits by the bank
D) Dishonored cheques
E) All of the above
Answer: E

37. A cheque was issued, recorded in the cash book, but not yet presented to the bank. What should be done in the Bank Reconciliation Statement?
    A) Subtract from the cash book balance
    B) Add to the cash book balance
    C) Subtract from the pass book balance
    D) Add to the pass book balance
    E) No adjustment required
    Answer: C
38. Which of the following would increase the balance in the pass book but not the cash book?
    A) Cheques issued but not presented
    B) Bank charges
    C) Direct deposit by a customer
    D) Dishonored cheques
    E) Standing instructions
    Answer: C
39. Why is it important to prepare a Bank Reconciliation Statement?
    A) To identify fraudulent activities
    B) To monitor cash flows
    C) To detect errors and omissions
    D) To ensure accuracy of financial records
    E) All of the above
    Answer: E
40. Which of the following transactions is NOT included in a Bank Reconciliation Statement?
    A) Cheques issued but not presented
    B) Cheques deposited but not credited
    C) Direct deposits by a customer
    D) Wages paid to employees
    E) Bank charges
    Answer: D
41. What is the primary difference between a cash book and a pass book?
    A) The cash book records only deposits, while the pass book records withdrawals
    B) The cash book is prepared by the bank, and the pass book is prepared by the customer
    C) The cash book is maintained by the customer, and the pass book is maintained by the bank
    D) The pass book shows only debit transactions, and the cash book shows credit transactions
    E) Both books serve the same purpose and are identical
    Answer: C
42. A Bank Reconciliation Statement reconciles:
    A) Balance as per the trial balance with the bank statement
    B) Balance as per the cash book with the balance as per the bank’s records
    C) Closing stock with the cash book
    D) Bank charges with interest credited
    E) Cash transactions with bank loans
    Answer: B
43. Which of the following is the correct treatment for a cheque that was deposited but not cleared by the bank?
    A) Add it to the pass book balance
    B) Subtract it from the cash book balance
    C) Add it to the cash book balance
    D) Subtract it from the pass book balance
    E) No action is required
    Answer: D
44. The balance shown by a Bank Reconciliation Statement is generally referred to as:
    A) Closing balance
    B) Adjusted balance
    C) Opening balance
    D) Reconciled balance
    E) Final balance
    Answer: D
45. Which of the following would NOT affect a Bank Reconciliation Statement?
    A) Cheques deposited but not cleared
    B) Interest credited by the bank
    C) A cheque recorded twice in the cash book
    D) Direct payments made by the bank
    E) A cheque posted in the general ledger
    Answer: E
46. What would cause the pass book balance to be lower than the cash book balance?
    A) Interest credited by the bank
    B) Bank charges not recorded in the cash book
    C) Direct deposits by customers
    D) Cheques issued but not presented
    E) Dishonored cheques
    Answer: B
47. What is the appropriate treatment for a cheque that was dishonored after being deposited into the bank?
    A) Add the amount to the pass book balance
    B) Subtract the amount from the pass book balance
    C) Add the amount to the cash book balance
    D) Subtract the amount from the cash book balance
    E) No action is necessary
    Answer: B
48. If a bank erroneously credits the wrong amount to a customer’s account, what is the effect on the Bank Reconciliation Statement?
    A) Subtract from the pass book balance
    B) Add to the cash book balance
    C) Add to the pass book balance
    D) No adjustment is necessary
    E) Subtract from the cash book balance
    Answer: A
49. Which of the following is a debit entry in the pass book?
    A) Interest credited by the bank
    B) Bank charges debited by the bank
    C) Dividend collected by the bank
    D) Standing instruction payments
    E) Both B and D
    Answer: E
50. What happens to the Bank Reconciliation Statement when a direct deposit by a customer is not recorded in the cash book?
    A) The pass book balance is higher than the cash book balance
    B) The cash book balance is higher than the pass book balance
    C) Both balances remain equal
    D) There is no effect on the reconciliation
    E) Both balances decrease
    Answer: A
51. Which of the following would NOT be included in a Bank Reconciliation Statement?
    A) Bank errors
    B) Cheques deposited but not yet cleared
    C) Deposits not yet credited by the bank
    D) Cheques recorded in both the cash book and pass book
    E) Interest charged by the bank
    Answer: D
52. If a cheque issued by the company is not recorded in the cash book, how should it be treated during reconciliation?
    A) Add to the pass book balance
    B) Subtract from the pass book balance
    C) Subtract from the cash book balance
    D) Add to the cash book balance
    E) No adjustment is needed
    Answer: C
53. When preparing a Bank Reconciliation Statement, which of the following items should be added to the cash book balance?
    A) Bank charges
    B) Outstanding cheques
    C) Cheques issued but not presented
    D) Direct credits by the bank
    E) Deposits not yet credited
    Answer: D
54. Which of the following is NOT a purpose of preparing a Bank Reconciliation Statement?
    A) To identify errors made by the bank
    B) To reconcile cash receipts and payments
    C) To detect fraudulent activity
    D) To match bank transactions with the cash book
    E) To record depreciation
    Answer: E
55. Which of the following statements is true regarding a Bank Reconciliation Statement?
    A) It shows only the debit transactions in the cash book
    B) It reconciles the balances of the cash book and pass book
    C) It reflects the actual balance in the general ledger
    D) It helps calculate the cost of goods sold
    E) It lists all outstanding cheques and deposits in transit
    Answer: B
56. What should be done if a customer deposit is recorded in the bank statement but not in the cash book?
    A) Subtract from the cash book balance
    B) Subtract from the pass book balance
    C) Add to the pass book balance
    D) Add to the cash book balance
    E) No action is necessary
    Answer: D
57. How are standing instructions (e.g., automatic payments) by the bank treated in a Bank Reconciliation Statement?
    A) Added to the cash book balance
    B) Subtracted from the cash book balance
    C) Added to the pass book balance
    D) Subtracted from the pass book balance
    E) No adjustment is necessary
    Answer: B
58. If a cheque is issued and recorded in the cash book but has not yet been presented for payment, it is considered:
    A) A deposit in transit
    B) A bank error
    C) An outstanding cheque
    D) A direct debit
    E) A dishonored cheque
    Answer: C
59. Which of the following would cause the pass book balance to be higher than the cash book balance?
    A) Unpresented cheques
    B) Bank charges recorded in the pass book but not the cash book
    C) Interest credited by the bank
    D) Direct deposits not recorded in the cash book
    E) All of the above
    Answer: E
60. When a cheque is dishonored by the bank, how is it treated in the reconciliation process?
    A) Subtract from the pass book balance
    B) Add to the pass book balance
    C) Subtract from the cash book balance
    D) Add to the cash book balance
    E) Both A and C
    Answer: E
61. Which of the following would appear on the credit side of the pass book?
    A) Bank charges
    B) Cheques issued by the company
    C) Direct deposit by customers
    D) Dishonored cheques
    E) All of the above
    Answer: C
62. What is the effect of a bank overdraft on the Bank Reconciliation Statement?
    A) It is added to the cash book balance
    B) It is subtracted from the cash book balance
    C) It is added to the pass book balance
    D) It is subtracted from the pass book balance
    E) It has no effect
    Answer: B
63. If the pass book shows a higher balance than the cash book due to unpresented cheques, what adjustment is made in the Bank Reconciliation Statement?
    A) Add to the pass book balance
    B) Subtract from the pass book balance
    C) Add to the cash book balance
    D) Subtract from the cash book balance
    E) No adjustment is necessary
    Answer: D
64. Which of the following could cause a mismatch between the balances in the pass book and the cash book?
    A) Cheques deposited but not yet cleared
    B) Unrecorded bank charges
    C) Direct deposits not yet recorded in the cash book
    D) Errors in the cash book
    E) All of the above
    Answer: E
65. A Bank Reconciliation Statement helps ensure:
    A) All transactions are recorded correctly in the cash book and pass book
    B) The bank has charged the correct fees
    C) There are no errors in the financial records
    D) Fraudulent activities are detected
    E) All of the above
    Answer: E
66. Which of the following would

NOT typically be included in a Bank Reconciliation Statement?
A) Bank charges
B) Interest credited by the bank
C) Direct deposits by customers
D) Payment of salaries
E) Outstanding cheques
Answer: D

67. A cheque was deposited into the bank, but it was not yet cleared. What effect does this have on the Bank Reconciliation Statement?
    A) Add the amount to the cash book balance
    B) Subtract the amount from the cash book balance
    C) Add the amount to the pass book balance
    D) Subtract the amount from the pass book balance
    E) No effect
    Answer: D
68. Which of the following would cause the bank balance as per the pass book to be lower than the balance as per the cash book?
    A) Unrecorded bank charges
    B) Cheques issued but not yet presented
    C) Direct deposits not recorded in the cash book
    D) Cheques deposited but not yet cleared
    E) Interest credited by the bank
    Answer: A
69. A Bank Reconciliation Statement is used for:
    A) Detecting timing differences between the cash book and pass book
    B) Calculating interest on loans
    C) Preparing financial statements
    D) Adjusting entries in the trial balance
    E) Recording daily cash transactions
    Answer: A
70. What adjustment is made in the Bank Reconciliation Statement for direct credits by the bank?
    A) Add to the cash book balance
    B) Subtract from the cash book balance
    C) Add to the pass book balance
    D) Subtract from the pass book balance
    E) No adjustment is necessary
    Answer: A
71. How should an overdraft shown in the pass book be treated in the Bank Reconciliation Statement?
    A) Added to the cash book balance
    B) Subtracted from the cash book balance
    C) Added to the pass book balance
    D) Subtracted from the pass book balance
    E) It should not be included in the reconciliation
    Answer: B
72. If a cheque is deposited into the bank but not recorded in the cash book, what should be done in the Bank Reconciliation Statement?
    A) Add to the pass book balance
    B) Add to the cash book balance
    C) Subtract from the pass book balance
    D) Subtract from the cash book balance
    E) No action is necessary
    Answer: B
73. Which of the following can help detect fraudulent activities in financial records?
    A) Preparation of a trial balance
    B) Preparation of a Bank Reconciliation Statement
    C) Recording all cash transactions in the general ledger
    D) Issuing cheques
    E) Preparing journal entries
    Answer: B
74. Which of the following is a common cause for differences between the pass book and cash book balances?
    A) Timing differences
    B) Errors in the cash book
    C) Unpresented cheques
    D) Bank charges
    E) All of the above
    Answer: E
75. Which of the following would NOT affect the balance in the cash book?
    A) Direct debits made by the bank
    B) Bank errors
    C) Issued cheques not presented for payment
    D) Deposits in transit
    E) Cheques that are dishonored
    Answer: B
76. A company’s cash book shows a balance of ₹80,000, while the pass book shows ₹90,000. A cheque of ₹10,000 has been issued but not yet presented. What should the balance be after reconciliation?
    A) ₹80,000
    B) ₹100,000
    C) ₹90,000
    D) ₹70,000
    E) ₹85,000
    Answer: B
77. If a cheque of ₹12,000 was issued but not yet presented and the pass book shows a balance of ₹50,000, what is the balance as per the cash book after reconciliation?
    A) ₹38,000
    B) ₹62,000
    C) ₹50,000
    D) ₹44,000
    E) ₹56,000
    Answer: A
78. The cash book shows a balance of ₹75,000. A cheque for ₹25,000 was deposited but not yet credited by the bank. What is the balance as per the pass book after reconciliation?
    A) ₹50,000
    B) ₹100,000
    C) ₹75,000
    D) ₹125,000
    E) ₹85,000
    Answer: A
79. A business issued cheques worth ₹60,000, but only ₹40,000 of these were presented. The cash book balance is ₹120,000. What is the pass book balance?
    A) ₹140,000
    B) ₹100,000
    C) ₹160,000
    D) ₹120,000
    E) ₹60,000
    Answer: A
80. A cheque of ₹20,000 was dishonored but recorded as cleared in the cash book. If the pass book shows ₹40,000, what should the cash book balance be after reconciliation?
    A) ₹20,000
    B) ₹60,000
    C) ₹40,000
    D) ₹50,000
    E) ₹70,000
    Answer: A
81. The bank charges ₹500 as fees which is not recorded in the cash book. If the cash book balance is ₹10,000, what will be the adjusted balance?
    A) ₹10,500
    B) ₹9,500
    C) ₹11,000
    D) ₹10,000
    E) ₹9,000
    Answer: B
82. If a customer directly deposits ₹5,000 into the bank and it is not recorded in the cash book, what will the adjustment to the cash book be?
    A) Add ₹5,000 to the pass book
    B) Add ₹5,000 to the cash book
    C) Subtract ₹5,000 from the pass book
    D) Subtract ₹5,000 from the cash book
    E) No adjustment
    Answer: B
83. If the cash book shows a debit balance of ₹45,000 and the pass book shows a credit balance of ₹50,000, what could cause the discrepancy?
    A) A cheque for ₹5,000 issued but not presented
    B) Direct deposit of ₹5,000 not recorded in the cash book
    C) Interest charged by the bank
    D) Bank charges not recorded in the pass book
    E) An incorrect entry in the pass book
    Answer: A
84. A cheque for ₹20,000 was deposited but not yet cleared. The cash book shows ₹30,000. What is the balance as per the pass book after reconciliation?
    A) ₹50,000
    B) ₹30,000
    C) ₹10,000
    D) ₹40,000
    E) ₹20,000
    Answer: C
85. A company issued cheques worth ₹80,000, but only ₹60,000 of these were presented. The pass book shows a balance of ₹120,000. What is the adjusted cash book balance?
    A) ₹180,000
    B) ₹100,000
    C) ₹60,000
    D) ₹120,000
    E) ₹80,000
    Answer: B
86. If the cash book shows a balance of ₹5,000 and bank charges of ₹500 are not recorded, what will be the balance after reconciliation?
    A) ₹5,500
    B) ₹4,500
    C) ₹6,000
    D) ₹5,000
    E) ₹4,000
    Answer: B
87. If the pass book shows ₹25,000 and the cash book shows ₹20,000, with ₹5,000 of cheques deposited but not yet cleared, what is the correct balance after reconciliation?
    A) ₹30,000
    B) ₹25,000
    C) ₹20,000
    D) ₹15,000
    E) ₹35,000
    Answer: B
88. A cheque for ₹15,000 was dishonored. If the pass book shows a balance of ₹40,000, what should the cash book balance be after reconciliation?
    A) ₹25,000
    B) ₹40,000
    C) ₹55,000
    D) ₹30,000
    E) ₹15,000
    Answer: A
89. The bank credited ₹10,000 of interest, but it is not recorded in the cash book. If the cash book shows a balance of ₹40,000, what should the balance be after reconciliation?
    A) ₹50,000
    B) ₹30,000
    C) ₹60,000
    D) ₹40,000
    E) ₹20,000
    Answer: A
90. Which of the following represents a favorable balance as per the cash book?
    A) A credit balance in the cash book
    B) A debit balance in the pass book
    C) A debit balance in the cash book
    D) An overdraft as per the pass book
    E) None of the above
    Answer: C
91. A cheque for ₹8,000 was issued but not recorded in the cash book. If the pass book shows a balance of ₹25,000, what should the cash book balance be after adjustment?
    A) ₹33,000
    B) ₹17,000
    C) ₹25,000
    D) ₹32,000
    E) ₹28,000
    Answer: B
92. If a cheque of ₹10,000 is recorded twice in the cash book, what adjustment should be made during reconciliation?
    A) Add ₹10,000 to the pass book
    B) Subtract ₹10,000 from the pass book
    C) Add ₹10,000 to the cash book
    D) Subtract ₹10,000 from the cash book
    E) No adjustment
    Answer: D
93. The bank charged fees of ₹300 not recorded in the cash book. The cash book shows ₹12,000. What is the corrected balance after reconciliation?
    A) ₹12,300
    B) ₹11,700
    C) ₹11,500
    D) ₹12,000
    E) ₹12,500
    Answer: B
94. A company’s cash book shows a balance of ₹100,000, but the pass book shows ₹110,000. A cheque for ₹15,000 was issued but not yet presented. What is the correct cash book balance after reconciliation?
    A) ₹115,000
    B) ₹110,000
    C) ₹85,000
    D) ₹105,000
    E) ₹95,000
    Answer: D
95. A company issued cheques worth ₹60,000 but recorded only ₹50,000 in the cash book. If the pass book shows a balance of ₹150,000, what is the balance after reconciliation?
    A) ₹160,000
    B) ₹140,000
    C) ₹150,000
    D) ₹170,000
    E) ₹100,000
    Answer: B
96. If a deposit of ₹20,000 is not recorded in the pass book, but recorded in the cash book, what is the correct adjustment?
    A) Add ₹20,000 to the pass book
    B) Subtract ₹20,000 from the pass book
    C) Add ₹20,000 to the cash book
    D) Subtract ₹20,000 from the cash book
    E) No adjustment
    Answer: A
97. A company recorded a cheque for ₹25,000 in the cash book, but it was dishonored. What should the balance be if the cash book initially showed ₹45,000?
    A) ₹20,000
    B) ₹70,000
    C) ₹50,000
    D) ₹25,000
    E) ₹45,000
    Answer: A
98. A deposit of ₹12,000 was not recorded in the pass book. The cash book

shows ₹40,000. What will be the balance after reconciliation?
A) ₹28,000
B) ₹52,000
C) ₹40,000
D) ₹12,000
E) ₹50,000
Answer: B

99. A company’s cash book shows a balance of ₹20,000, while the pass book shows ₹30,000. A cheque of ₹10,000 was deposited but not yet cleared. What is the correct balance after reconciliation?
    A) ₹30,000
    B) ₹10,000
    C) ₹20,000
    D) ₹40,000
    E) ₹50,000
    Answer: B
100. A cheque of ₹15,000 issued by the company has not been recorded in the cash book. If the cash book balance is ₹55,000, what is the correct balance after reconciliation?
     A) ₹40,000
     B) ₹60,000
     C) ₹50,000
     D) ₹55,000
     E) ₹70,000
     Answer: A
101. If a cheque for ₹12,000 has been deposited but not recorded in the cash book, how should the bank reconciliation be adjusted?
     A) Add ₹12,000 to the cash book
     B) Subtract ₹12,000 from the cash book
     C) Add ₹12,000 to the pass book
     D) Subtract ₹12,000 from the pass book
     E) No adjustment
     Answer: A
102. The bank credited ₹5,000 of interest, but it is not recorded in the cash book. If the pass book balance is ₹45,000, what should the cash book balance be after reconciliation?
     A) ₹50,000
     B) ₹40,000
     C) ₹55,000
     D) ₹60,000
     E) ₹45,000
     Answer: A
103. A company’s cash book shows a balance of ₹25,000, but the pass book shows ₹35,000. A cheque of ₹10,000 was deposited but not yet cleared. What is the correct balance after reconciliation?
     A) ₹35,000
     B) ₹25,000
     C) ₹15,000
     D) ₹45,000
     E) ₹50,000
     Answer: C
104. If the bank charged ₹1,000 as fees, and the cash book balance is ₹20,000, what is the adjusted cash book balance?
     A) ₹21,000
     B) ₹19,000
     C) ₹20,000
     D) ₹22,000
     E) ₹23,000
     Answer: B
105. If a customer directly deposits ₹8,000 into the bank and it is not recorded in the cash book, what will be the adjustment to the cash book balance?
     A) Add ₹8,000
     B) Subtract ₹8,000
     C) Add ₹4,000
     D) Subtract ₹4,000
     E) No adjustment
     Answer: A
106. The pass book shows a balance of ₹10,000, while the cash book shows ₹8,000. A cheque for ₹2,000 was issued but not presented. What is the correct balance after reconciliation?
     A) ₹8,000
     B) ₹10,000
     C) ₹6,000
     D) ₹12,000
     E) ₹14,000
     Answer: D
107. A cheque of ₹9,000 was dishonored. If the pass book balance is ₹45,000, what should the cash book balance be after reconciliation?
     A) ₹36,000
     B) ₹54,000
     C) ₹45,000
     D) ₹30,000
     E) ₹60,000
     Answer: A
108. The cash book shows a balance of ₹55,000, while the pass book shows ₹45,000. A cheque of ₹10,000 was issued but not presented. What is the correct balance after reconciliation?
     A) ₹45,000
     B) ₹55,000
     C) ₹35,000
     D) ₹65,000
     E) ₹50,000
     Answer: D
109. If the cash book shows a debit balance of ₹60,000 and a cheque of ₹10,000 is issued but not yet presented, what is the balance after reconciliation?
     A) ₹50,000
     B) ₹60,000
     C) ₹70,000
     D) ₹80,000
     E) ₹90,000
     Answer: C
110. If the pass book balance is ₹100,000 and the cash book balance is ₹90,000, with ₹10,000 worth of unpresented cheques, what is the reconciled balance?
     A) ₹80,000
     B) ₹100,000
     C) ₹90,000
     D) ₹110,000
     E) ₹85,000
     Answer: D
111. The bank credited ₹1,500 as interest, but it is not recorded in the cash book. If the cash book shows ₹15,000, what will the balance be after adjustment?
     A) ₹16,500
     B) ₹13,500
     C) ₹15,000
     D) ₹14,500
     E) ₹18,500
     Answer: A
112. A cheque of ₹25,000 was issued but not presented, and the pass book shows ₹50,000. What should the cash book balance be after reconciliation?
     A) ₹25,000
     B) ₹50,000
     C) ₹75,000
     D) ₹65,000
     E) ₹35,000
     Answer: E
113. If the cash book shows a balance of ₹90,000 and the pass book shows ₹100,000, with ₹10,000 of interest not recorded, what is the adjusted balance after reconciliation?
     A) ₹100,000
     B) ₹80,000
     C) ₹90,000
     D) ₹110,000
     E) ₹85,000
     Answer: A
114. The pass book shows ₹60,000, while the cash book shows ₹55,000. A cheque of ₹5,000 was deposited but not yet cleared. What is the balance after reconciliation?
     A) ₹50,000
     B) ₹60,000
     C) ₹55,000
     D) ₹70,000
     E) ₹65,000
     Answer: B
115. A cheque of ₹5,000 issued by the company was not recorded in the cash book. If the pass book shows a balance of ₹30,000, what should the cash book balance be after reconciliation?
     A) ₹25,000
     B) ₹35,000
     C) ₹20,000
     D) ₹30,000
     E) ₹40,000
     Answer: A
116. A company issued cheques worth ₹15,000, but only ₹10,000 were presented. The cash book balance is ₹50,000. What is the pass book balance?
     A) ₹60,000
     B) ₹55,000
     C) ₹45,000
     D) ₹40,000
     E) ₹35,000
     Answer: B
117. The cash book shows a balance of ₹20,000. Bank charges of ₹500 were not recorded. What is the corrected balance after reconciliation?
     A) ₹20,500
     B) ₹19,500
     C) ₹21,000
     D) ₹22,500
     E) ₹20,000
     Answer: B
118. The bank credited ₹2,000 as interest, but it is not recorded in the cash book. If the cash book shows ₹30,000, what will the balance be after reconciliation?
     A) ₹32,000
     B) ₹28,000
     C) ₹30,000
     D) ₹25,000
     E) ₹35,000
     Answer: A
119. A company’s cash book shows a balance of ₹60,000, but the pass book shows ₹70,000. A cheque of ₹5,000 was issued but not presented. What is the correct cash book balance after reconciliation?
     A) ₹65,000
     B) ₹55,000
     C) ₹75,000
     D) ₹85,000
     E) ₹90,000
     Answer: A
120. If a cheque of ₹5,000 is recorded twice in the cash book, what adjustment should be made in the Bank Reconciliation Statement?
     A) Add ₹5,000 to the pass book
     B) Subtract ₹5,000 from the cash book
     C) Add ₹5,000 to the cash book
     D) Subtract ₹5,000 from the pass book
     E) No adjustment required
     Answer: B
121. A company recorded ₹15,000 as received from a customer

, but the cheque was dishonored. What should the cash book balance be if it initially showed ₹50,000?
A) ₹35,000
B) ₹65,000
C) ₹55,000
D) ₹50,000
E) ₹45,000
Answer: E

122. The cash book shows a balance of ₹25,000, while the pass book shows ₹30,000. A cheque of ₹5,000 was deposited but not cleared. What is the correct balance after reconciliation?
     A) ₹25,000
     B) ₹30,000
     C) ₹35,000
     D) ₹20,000
     E) ₹40,000
     Answer: A
123. A company issued cheques worth ₹40,000, but only ₹30,000 of these were presented. The pass book shows a balance of ₹100,000. What is the adjusted cash book balance?
     A) ₹90,000
     B) ₹110,000
     C) ₹100,000
     D) ₹70,000
     E) ₹60,000
     Answer: A
124. If the pass book balance is ₹90,000 and the cash book balance is ₹85,000, with ₹5,000 of unpresented cheques, what is the reconciled balance?
     A) ₹90,000
     B) ₹95,000
     C) ₹80,000
     D) ₹100,000
     E) ₹85,000
     Answer: B
125. A company issued cheques worth ₹50,000, but only ₹40,000 were presented. The pass book shows a balance of ₹80,000. What is the correct balance after reconciliation?
     A) ₹70,000
     B) ₹90,000
     C) ₹80,000
     D) ₹60,000
     E) ₹100,000
     Answer: B
126. If the pass book balance is ₹70,000 and the cash book balance is ₹60,000, with ₹10,000 of interest not recorded in the cash book, what is the correct balance after reconciliation?
     A) ₹80,000
     B) ₹70,000
     C) ₹90,000
     D) ₹60,000
     E) ₹85,000
     Answer: B
127. The cash book shows a balance of ₹30,000, while the pass book shows ₹40,000. A cheque of ₹10,000 was issued but not presented. What is the correct balance after reconciliation?
     A) ₹40,000
     B) ₹30,000
     C) ₹20,000
     D) ₹50,000
     E) ₹60,000
     Answer: D
128. If a cheque for ₹5,000 was dishonored but recorded as cleared in the cash book, what will the effect be during reconciliation?
     A) Subtract ₹5,000 from the pass book balance
     B) Add ₹5,000 to the pass book balance
     C) Subtract ₹5,000 from the cash book balance
     D) Add ₹5,000 to the cash book balance
     E) No effect
     Answer: C
129. The bank charged ₹500 in fees, but it was not recorded in the cash book. If the cash book balance is ₹20,000, what will be the adjusted balance?
     A) ₹19,500
     B) ₹20,000
     C) ₹19,000
     D) ₹21,000
     E) ₹22,500
     Answer: A
130. If a cheque of ₹7,000 is recorded twice in the cash book, what adjustment should be made during reconciliation?
     A) Add ₹7,000 to the cash book
     B) Subtract ₹7,000 from the pass book
     C) Subtract ₹7,000 from the cash book
     D) Add ₹7,000 to the pass book
     E) No adjustment required
     Answer: C
131. A cheque for ₹10,000 was issued but not presented. If the pass book shows a balance of ₹60,000, what should the cash book balance be after reconciliation?
     A) ₹50,000
     B) ₹70,000
     C) ₹60,000
     D) ₹80,000
     E) ₹55,000
     Answer: A
132. A company’s cash book shows a balance of ₹80,000, while the pass book shows ₹90,000. A cheque of ₹15,000 was issued but not yet presented. What is the reconciled balance?
     A) ₹105,000
     B) ₹85,000
     C) ₹95,000
     D) ₹75,000
     E) ₹90,000
     Answer: C
133. If the pass book shows a credit balance of ₹70,000 and the cash book shows ₹60,000, with a cheque for ₹10,000 issued but not presented, what is the reconciled balance?
     A) ₹70,000
     B) ₹80,000
     C) ₹90,000
     D) ₹50,000
     E) ₹60,000
     Answer: B
134. The cash book shows a balance of ₹100,000, while the pass book shows ₹110,000. A cheque of ₹15,000 was issued but not presented. What is the correct balance after reconciliation?
     A) ₹125,000
     B) ₹95,000
     C) ₹115,000
     D) ₹110,000
     E) ₹130,000
     Answer: C
135. A company’s cash book shows a balance of ₹70,000, while the pass book shows ₹65,000. A cheque of ₹5,000 was issued but not presented. What is the correct balance after reconciliation?
     A) ₹70,000
     B) ₹75,000
     C) ₹65,000
     D) ₹60,000
     E) ₹80,000
     Answer: B
136. A cheque of ₹8,000 was dishonored but recorded as cleared in the cash book. If the pass book shows ₹25,000, what should the cash book balance be after reconciliation?
     A) ₹17,000
     B) ₹33,000
     C) ₹25,000
     D) ₹20,000
     E) ₹10,000
     Answer: A
137. The cash book shows a balance of ₹50,000, while the pass book shows ₹45,000. A cheque of ₹5,000 was issued but not presented. What is the correct balance after reconciliation?
     A) ₹40,000
     B) ₹55,000
     C) ₹45,000
     D) ₹50,000
     E) ₹60,000
     Answer: B
138. A cheque for ₹10,000 was dishonored but recorded as cleared in the cash book. What should the cash book balance be after adjustment if it initially showed ₹40,000?
     A) ₹50,000
     B) ₹30,000
     C) ₹35,000
     D) ₹25,000
     E) ₹40,000
     Answer: B
139. A company issued cheques worth ₹20,000, but only ₹10,000 of these were presented. The pass book shows a balance of ₹70,000. What is the adjusted cash book balance?
     A) ₹80,000
     B) ₹60,000
     C) ₹70,000
     D) ₹90,000
     E) ₹75,000
     Answer: B
140. If the cash book shows a balance of ₹25,000 and a cheque for ₹5,000 is issued but not recorded, what is the corrected cash book balance after reconciliation?
     A) ₹20,000
     B) ₹30,000
     C) ₹25,000
     D) ₹35,000
     E) ₹40,000
     Answer: A
141. A company’s cash book shows a balance of ₹65,000, while the pass book shows ₹75,000. A cheque of ₹15,000 was issued but not presented. What is the correct balance after reconciliation?
     A) ₹90,000
     B) ₹80,000
     C) ₹60,000
     D) ₹70,000
     E) ₹100,000
     Answer: B
142. If a cheque of ₹10,000 was dishonored and not recorded in the cash book, how will it be treated in the Bank Reconciliation Statement?
     A) Subtract from the pass book balance
     B) Subtract from the cash book balance
     C) Add to the cash book balance
     D) Add to the pass book balance
     E) No adjustment is needed
     Answer: B
143. The bank charged ₹1,200 as fees, but it was not recorded in the cash book. If the cash book shows a balance of ₹20,000, what will the adjusted balance be?
     A) ₹21,200
     B) ₹19,200
     C) ₹18,800
     D) ₹20,000
     E) ₹22,000
     Answer: B
144. If the cash book balance is ₹45,000 and the bank credited ₹3,000 in interest, what will the adjusted cash book balance be after recording the interest?
     A) ₹48,000
     B) ₹42,000
     C) ₹45,000
     D) ₹51,000
     E) ₹40,000
     Answer: A
145. A company’s cash book shows a balance of ₹100,000, while the pass book shows ₹90,000. A cheque of ₹20,000 was deposited but not cleared. What is the correct balance after reconciliation?
     A) ₹120,000
     B) ₹100,000
     C) ₹110,000
     D) ₹70,000
     E) ₹130,000
     Answer: D
146. A cheque of ₹15,000 was issued but not recorded in the cash book. If the cash book initially showed ₹55,000, what will the adjusted balance be after reconciliation?
     A) ₹40,000
     B) ₹70,000
     C) ₹60,000
     D) ₹35,000
     E) ₹50,000
     Answer: A
147. If the bank credited ₹2,000 in interest, but the cash book balance remains ₹48,000, what is the adjusted balance after the interest is recorded?
     A) ₹46,000
     B) ₹50,000
     C) ₹48,000
     D) ₹52,000
     E) ₹45,000
     Answer: B
148. A cheque of ₹25,000 was dishonored but recorded as cleared in the cash book. If the pass book balance is ₹55,000, what should the cash book balance be after reconciliation?
     A) ₹30,000
     B) ₹55,000
     C) ₹80,000
     D) ₹40,000
     E) ₹25,000
     Answer: A
149. The cash book shows a balance of ₹100,000, while the pass book shows ₹105,000. A cheque of ₹5,000 was issued but not yet presented. What is the correct balance after reconciliation?
     A) ₹105,000
     B) ₹110,000
     C) ₹95,000
     D) ₹100,000
     E) ₹85,000
     Answer: A
150. A company deposited ₹20,000 into the bank, but it was not recorded in the cash book. What is the correct adjustment in the Bank Reconciliation Statement?
     A) Add ₹20,000 to the pass book
     B) Subtract ₹20,000 from the pass book
     C) Add ₹20,000 to the cash book
     D) Subtract ₹20,000 from the cash book
     E) No adjustment is needed
     Answer: C
151. If the pass book shows a balance of ₹75,000 and the cash book shows ₹70,000, with ₹5,000 of interest not recorded in the cash book, what is the reconciled balance?
     A) ₹75,000
     B) ₹80,000
     C) ₹90,000
     D) ₹100,000
     E) ₹70,000
     Answer: A
152. A cheque for ₹12,000 was issued and recorded in the cash book but was not yet presented for payment. If the pass book shows ₹30,000, what will be the balance after reconciliation?
     A) ₹18,000
     B) ₹42,000
     C) ₹12,000
     D) ₹30,000
     E) ₹48,000
     Answer: A
153. Which of the following is a cause of discrepancy between the cash book and the pass book?
     A) Cheques issued but not yet presented
     B) Deposits recorded in the pass book but not in the cash book
     C) Bank charges not recorded in the cash book
     D) Interest credited by the bank but not in the cash book
     E) All of the above
     Answer: E
154. A cheque for ₹5,000 was dishonored but recorded as cleared in the cash book. If the pass book shows ₹40,000, what should the cash book balance be after reconciliation?
     A) ₹45,000
     B) ₹35,000
     C) ₹50,000
     D) ₹40,000
     E) ₹55,000
     Answer: B
155. If the bank charges ₹800 in fees and the cash book balance is ₹20,000, what will the adjusted balance be after recording the bank charges?
     A) ₹19,200
     B) ₹18,800
     C) ₹20,000
     D) ₹22,000
     E) ₹18,000
     Answer: B
156. A company’s cash book shows a balance of ₹50,000, while the pass book shows ₹60,000. A cheque of ₹10,000 was deposited but not cleared. What is the correct balance after reconciliation?
     A) ₹60,000
     B) ₹50,000
     C) ₹40,000
     D) ₹70,000
     E) ₹55,000
     Answer: C
157. A company issued cheques worth ₹30,000, but only ₹20,000 were presented. The pass book shows a balance of ₹90,000. What is the adjusted cash book balance?
     A) ₹100,000
     B) ₹80,000
     C) ₹90,000
     D) ₹60,000
     E) ₹85,000
     Answer: B
158. If the cash book shows a balance of ₹40,000 and the pass book shows ₹50,000, what is the most likely cause of the discrepancy?
     A) Bank charges not recorded in the cash book
     B) Cheques issued but not yet presented
     C) Interest credited by the bank
     D) Dishonored cheques
     E) Direct deposits by customers
     Answer: B
159. If the cash book balance is ₹85,000 and cheques of ₹15,000 were issued but not presented, what is the pass book balance after reconciliation?
     A) ₹70,000
     B) ₹100,000
     C) ₹85,000
     D) ₹90,000
     E) ₹115,000
     Answer: B
160. If the cash book balance is ₹35,000 and a cheque of ₹5,000 is dishonored, what will the balance be after reconciliation?
     A) ₹30,000
     B) ₹40,000
     C) ₹50,000
     D) ₹45,000
     E) ₹25,000
     Answer: A
161. A company recorded ₹18,000 of bank charges twice in the cash book. If the pass book shows ₹80,000, what is the correct cash book balance after reconciliation?
     A) ₹98,000
     B) ₹62,000
     C) ₹80,000
     D) ₹70,000
     E) ₹98,000
     Answer: D
162. If the pass book balance is ₹30,000 and the cash book balance is ₹20,000, with ₹10,000 of cheques issued but not yet presented, what is the reconciled balance?
     A) ₹40,000
     B) ₹30,000
     C) ₹20,000
     D) ₹10,000
     E) ₹50,000
     Answer: C
163. The cash book shows a balance of ₹70,000, while the pass book shows ₹80,000.

A cheque of ₹20,000 was deposited but not cleared. What is the correct balance after reconciliation?
A) ₹90,000
B) ₹70,000
C) ₹60,000
D) ₹80,000
E) ₹85,000
Answer: C

164. The bank credited ₹5,000 in interest, but the cash book shows ₹45,000. What is the adjusted balance after recording the interest?
     A) ₹50,000
     B) ₹40,000
     C) ₹60,000
     D) ₹55,000
     E) ₹70,000
     Answer: A
165. A cheque of ₹15,000 was issued but not recorded in the cash book. If the cash book shows ₹55,000, what is the correct balance after reconciliation?
     A) ₹40,000
     B) ₹70,000
     C) ₹50,000
     D) ₹60,000
     E) ₹85,000
     Answer: A
166. The pass book shows ₹50,000, and the cash book shows ₹40,000. A cheque for ₹10,000 was issued but not yet presented. What is the correct balance after reconciliation?
     A) ₹40,000
     B) ₹50,000
     C) ₹60,000
     D) ₹70,000
     E) ₹80,000
     Answer: B
167. The cash book shows a balance of ₹120,000, while the pass book shows ₹130,000. A cheque of ₹10,000 was issued but not yet presented. What is the correct balance after reconciliation?
     A) ₹140,000
     B) ₹110,000
     C) ₹120,000
     D) ₹130,000
     E) ₹100,000
     Answer: C
168. A cheque of ₹8,000 was dishonored but recorded as cleared in the cash book. If the pass book shows ₹40,000, what should the cash book balance be after reconciliation?
     A) ₹32,000
     B) ₹48,000
     C) ₹40,000
     D) ₹24,000
     E) ₹16,000
     Answer: A
169. If the cash book shows a balance of ₹85,000 and the pass book shows ₹90,000, with ₹5,000 of unpresented cheques, what is the correct balance after reconciliation?
     A) ₹95,000
     B) ₹85,000
     C) ₹80,000
     D) ₹100,000
     E) ₹110,000
     Answer: A
170. A cheque of ₹12,000 was issued but not recorded in the cash book. If the cash book initially shows ₹45,000, what is the balance after reconciliation?
     A) ₹33,000
     B) ₹57,000
     C) ₹40,000
     D) ₹55,000
     E) ₹35,000
     Answer: A
171. The pass book shows a balance of ₹20,000, and the cash book shows ₹15,000. A cheque of ₹5,000 was issued but not presented. What is the correct balance after reconciliation?
     A) ₹25,000
     B) ₹20,000
     C) ₹10,000
     D) ₹30,000
     E) ₹35,000
     Answer: B
172. A company recorded a cheque for ₹25,000 in the cash book, but it was dishonored. What should the balance be if the cash book initially showed ₹45,000?
     A) ₹20,000
     B) ₹70,000
     C) ₹50,000
     D) ₹25,000
     E) ₹45,000
     Answer: A
173. The cash book shows a balance of ₹65,000, while the pass book shows ₹75,000. A cheque of ₹15,000 was issued but not presented. What is the reconciled balance?
     A) ₹90,000
     B) ₹80,000
     C) ₹60,000
     D) ₹70,000
     E) ₹100,000
     Answer: B
174. The bank charged ₹1,500 in fees, but it was not recorded in the cash book. If the cash book shows a balance of ₹22,000, what will the adjusted balance be?
     A) ₹20,500
     B) ₹19,500
     C) ₹20,000
     D) ₹18,500
     E) ₹22,000
     Answer: C
175. The cash book shows a balance of ₹60,000, while the pass book shows ₹70,000. A cheque of ₹10,000 was issued but not yet presented. What is the correct balance after reconciliation?
     A) ₹60,000
     B) ₹70,000
     C) ₹80,000
     D) ₹50,000
     E) ₹90,000
     Answer: B
176. A company recorded ₹18,000 of bank charges twice in the cash book. If the pass book shows ₹90,000, what is the correct cash book balance after reconciliation?
     A) ₹108,000
     B) ₹72,000
     C) ₹90,000
     D) ₹82,000
     E) ₹98,000
     Answer: D
177. A cheque of ₹10,000 was dishonored but recorded as cleared in the cash book. If the pass book balance is ₹45,000, what should the cash book balance be after reconciliation?
     A) ₹35,000
     B) ₹55,000
     C) ₹50,000
     D) ₹25,000
     E) ₹30,000
     Answer: A
178. A company issued cheques worth ₹35,000, but only ₹25,000 were presented. The pass book shows a balance of ₹85,000. What is the adjusted cash book balance?
     A) ₹95,000
     B) ₹75,000
     C) ₹85,000
     D) ₹60,000
     E) ₹90,000
     Answer: B
179. A cheque for ₹12,000 was issued but not presented. If the cash book balance is ₹45,000, what will be the pass book balance after reconciliation?
     A) ₹33,000
     B) ₹57,000
     C) ₹60,000
     D) ₹55,000
     E) ₹50,000
     Answer: C
180. The pass book shows ₹40,000, and the cash book shows ₹35,000. A cheque for ₹10,000 was deposited but not yet cleared. What is the correct balance after reconciliation?
     A) ₹40,000
     B) ₹35,000
     C) ₹25,000
     D) ₹50,000
     E) ₹45,000
     Answer: C
181. A company’s cash book shows a balance of ₹65,000, while the pass book shows ₹55,000. A cheque of ₹10,000 was issued but not yet presented. What is the correct balance after reconciliation?
     A) ₹75,000
     B) ₹55,000
     C) ₹65,000
     D) ₹45,000
     E) ₹85,000
     Answer: A
182. A cheque for ₹6,000 was issued but not presented. If the pass book shows ₹15,000, what will be the cash book balance after reconciliation?
     A) ₹9,000
     B) ₹21,000
     C) ₹18,000
     D) ₹12,000
     E) ₹16,000
     Answer: A
183. A company issued cheques worth ₹30,000, but only ₹20,000 of these were presented. The pass book shows a balance of ₹60,000. What is the reconciled cash book balance?
     A) ₹70,000
     B) ₹50,000
     C) ₹60,000
     D) ₹40,000
     E) ₹30,000
     Answer: B
184. A cheque of ₹4,000 was dishonored but recorded as cleared in the cash book. If the pass book shows ₹35,000, what should the cash book balance be after reconciliation?
     A) ₹31,000
     B) ₹39,000
     C) ₹30,000
     D) ₹25,000
     E) ₹21,000
     Answer: A
185. The cash book shows a balance of ₹48,000, while the pass book shows ₹53,000. A cheque of ₹5,000 was issued but not presented. What is the correct balance after reconciliation?
     A) ₹43,000
     B) ₹53,000
     C) ₹48,000
     D) ₹58,000
     E) ₹50,000
     Answer: B
186. A company’s cash book shows a balance of ₹90,000, while the pass book shows ₹85,000. A cheque of ₹10,000 was issued but not yet presented. What is the reconciled balance?
     A) ₹95,000
     B) ₹75,000
     C) ₹90,000
     D) ₹70,000
     E) ₹105,000
     Answer: A
187. A cheque for ₹15,000 was dishonored but recorded as cleared in the cash book. What should the cash book balance be after adjustment if it initially showed ₹50,000?
     A) ₹35,000
     B) ₹65,000
     C) ₹50,000
     D) ₹45,000
     E) ₹55,000
     Answer: A
188. The pass book shows ₹45,000, and the cash book shows ₹40,000. A cheque of ₹5,000 was issued but not presented. What is the reconciled balance?
     A) ₹50,000
     B) ₹55,000
     C) ₹45,000
     D) ₹60,000
     E) ₹35,000
     Answer: C
189. A company issued cheques worth ₹20,000, but only ₹15,000 of these were presented. The pass book shows a balance of ₹55,000. What is the reconciled cash book balance?
     A) ₹60,000
     B) ₹50,000
     C) ₹55,000
     D) ₹40,000
     E) ₹35,000
     Answer: B
190. A company’s cash book shows a balance of ₹30,000, while the pass book shows ₹40,000. A cheque of ₹10,000 was deposited but not yet cleared. What is the correct balance after reconciliation?
     A) ₹20,000
     B) ₹30,000
     C) ₹40,000
     D) ₹50,000
     E) ₹45,000
     Answer: A
191. The pass book shows a balance of ₹30,000, while the cash book shows ₹25,000. A cheque of ₹5,000 was issued but not yet presented. What is the reconciled balance?
     A) ₹30,000
     B) ₹35,000
     C) ₹25,000
     D) ₹15,000
     E) ₹40,000
     Answer: A
192. The cash book shows a balance of ₹75,000, while the pass book shows ₹80,000. A cheque of ₹5,000 was deposited but not cleared. What is the correct balance after reconciliation?
     A) ₹85,000
     B) ₹75,000
     C) ₹90,000
     D) ₹100,000
     E) ₹70,000
     Answer: B
193. A company issued cheques worth ₹40,000, but only ₹30,000 of these were presented. The pass book shows a balance of ₹60,000. What is the reconciled cash book balance?
     A) ₹70,000
     B) ₹50,000
     C) ₹60,000
     D) ₹40,000
     E) ₹30,000
     Answer: B
194. A company’s cash book shows a balance of ₹25,000, while the pass book shows ₹30,000. A cheque of ₹5,000 was deposited but not yet cleared. What is the reconciled balance?
     A) ₹30,000
     B) ₹25,000
     C) ₹20,000
     D) ₹40,000
     E) ₹35,000
     Answer: B
195. A cheque of ₹5,000 was dishonored but recorded as cleared in the cash book. If the pass book shows ₹30,000, what should the cash book balance be after reconciliation?
     A) ₹25,000
     B) ₹35,000
     C) ₹20,000
     D) ₹40,000
     E) ₹30,000
     Answer: A
196. The bank charged ₹2,000 in fees, but it was not recorded in the cash book. If the cash book shows a balance of ₹25,000, what will the adjusted balance be?
     A) ₹23,000
     B) ₹27,000
     C) ₹22,000
     D) ₹25,000
     E) ₹30,000
     Answer: A
197. The pass book shows ₹35,000, and the cash book shows ₹30,000. A cheque of ₹5,000 was issued but not presented. What is the correct balance after reconciliation?
     A) ₹35,000
     B) ₹40,000
     C) ₹45,000
     D) ₹50,000
     E) ₹30,000
     Answer: A
198. A cheque for ₹12,000 was issued but not presented. If the pass book shows ₹20,000, what will be the cash book balance after reconciliation?
     A) ₹32,000
     B) ₹20,000
     C) ₹18,000
     D) ₹12,000
     E) ₹8,000
     Answer: C
199. The cash book shows a balance of ₹60,000, while the pass book shows ₹50,000. A cheque of ₹10,000 was issued but not yet presented. What is the reconciled balance?
     A) ₹70,000
     B) ₹60,000
     C) ₹50,000
     D) ₹40,000
     E) ₹80,000
     Answer: B
200. A company’s cash book shows a balance of ₹45,000, while the pass book shows ₹50,000. A cheque of ₹5,000 was deposited but not yet cleared. What is the correct balance after reconciliation?
     A) ₹45,000
     B) ₹50,000
     C) ₹40,000
     D) ₹60,000
     E) ₹55,000
     Answer: A