MCQ on Class 11 Accountancy Chapter 5 Bank Reconciliation Statement with Answers

Are you guys looking for NCERT Important MCQ Questions for Class 11 Accountancy with Answers PDF Free Download as per CBSE new exam pattern? You came to the right page. This may assist you to understand and check your knowledge about the chapters. Students also can take a free test of the Important Multiple Choice Questions of Class 11 Accountancy. Each question has four options followed by the right answer. These MCQ Questions are selected supported by the newest exam pattern as announced by CBSE.


Q1. A bank reconciliation statement is prepared with the balance

(a) Passbook
(b) Cash book
(c) Both passbook and cash book
(d) None of these

(c) Both passbook and cash book


Q2. Passbook is a copy of:

(a) Customer account
(b) Bank column of cash book
(c) Cash column of cash book
(d) Receipts and payments

(a) Customer account


Q3. Bank reconciliation is not a?

(a) Reconcile records
(b) Memorandum statement
(c) Ledger account
(d) Procedure to provide cash book adjustments

(c) Ledger account


Q4. The balance on the debit side of the bank column of cash book indicates?

(a) The total amount has drawn from the bank
(b) Cash at bank
(c) The total amount overdraft in the bank
(d) None of above

(b) Cash at bank


Q5. Bank statement also called?

(a) Pass book
(b) Cash book
(c) Credit book
(d) Debit book

(a) Pass book


Q6. The main purpose of preparing a bank reconciliation statement is?

(a) To know the bank balance
(b) To know the balance of bank statement
(c) To correct the cash book
(d) To identify causes of difference between cash book and bank statement

(d) To identify causes of difference between cash book and bank statement


Q7. Bank reconciliation statement is?

(a) Part of bank statement
(b) Part of the cash book
(c) A separate statement
(d) a sub-division of journal

(c) A separate statement


Q8. Uncollected checks are also known as?

(a) Outstanding checks
(b) Uncleared checks
(c) Outstation checks
(d) Both b & c

(b) Uncleared checks


Q9. Favorable balance means?

(a) Credit balance in the cash book
(b) Credit balance in Bank statement
(c) Debit balance in cash book
(d) both b and c

(b) Credit balance in Bank statement


Q10. Unfavorable balance means?

(a) Credit balance in the cash book
(b) Credit balance in Bank statement
(c) Debit balance in cash book
(d) Debit balance in petty cash book

(a) Credit balance in the cash book


Q11. Unfavourable bank balance means

(a) Credit balance in passbook
(b) Credit balance in cash book
(c) Debit balance in cash book
(d) None of these

(b) Credit balance in cash book


Q12. Favourable bank balance means :

(a) Credit balance in the cash book
(b) Credit balance in passbook
(c) Debit balance in the cash book
(d) Both (b) and (c)

(d) Both (b) and (c)


Q13. A bank reconciliation statement is mainly prepared for

(a) Reconcile the cash balance of the cash book
(b) Reconcile the difference between the bank balance shown by the cash book and bank passbook
(c) Both (a) and (b)
(d) None of these

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


Q14. The main function of a commercial bank is to?

(a) Barrow and lend money
(b) Only barrow money
(c) Only lend money
(d) None of theses

(a) Barrow and lend money


Q15. When a cheque is returned by the bank showing some technical reason is known as?

(a) Honor of the cheque
(b) Balance of account
(c) Dishonor of the cheque
(d) None of these

(c) Dishonor of the cheque


Q16. The outstanding check is the missing entry of?

(a) Cash book
(b) Passbook
(c) both
(d) None

(b) Passbook


Q17. Directly collections of bank are to be _ in cash book?

(a) Dr
(b) Cr
(c) both
(d) None

(a) Dr


Q18. The cheque which is issued to creditor but is not presented for payment is called?

(a) Uncredited cheque
(b) Outstanding cheque
(c) Omitted cheque
(d) Dishonored cheque

(b) Outstanding cheque


Fill in the blanks

Q19. Passbook is a copy of ………………. as it appears in the ledger of the bank.

customer account


Q20. When money is withdrawn from the bank, the bank ……………… the account of the customer.

debit


Q21. Normally, the cash book shows a debit balance, passbook shows ……………….. balance.

credit


MCQ Questions for Class 11 Accountancy: Financial Accounting


Practicing NCERT Accountancy Important MCQs With Answers Pdf Class 11 is one of the best ways to prepare for the CBSE Class 11 board exam. There is no substitute for consistent practice whether one wants to understand a concept thoroughly or one wants to score better. If you have any queries regarding The Solid State CBSE Class 11 Accountancy Important MCQs Multiple Choice Questions with Answers, drop a comment below and we will get back to you soon.

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