Which of the following does NOT cause any difference between the cash book balance and the passbook balance on a given date?

A cash sale entered in the cash book and deposited into the bank on the same date, with the bank also recording it that very day

Cheques issued but not yet presented for payment at the bank

Bank charges debited by the bank but not yet entered in the cash book

Cheques paid into the bank but not yet collected or credited by the bank

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CBSE Class 11 Commerce Accountancy · Ch 5: Bank Reconciliation Statement

CBSE Class 11 Commerce Accountancy · Ch 5: Bank Reconciliation Statement is an online chapter test in the CBSE Class 11 Commerce pattern, covering Bank Reconciliation Statement. Attempt it on SeatBeat with a timer like the real exam, then see a detailed solution for every question and your score and weak-topic analysis.

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Topics in this test

Topic	Subject	Questions
Bank Reconciliation Statement	Accountancy	30

Difficulty: 7 medium · 23 hard

Bank Reconciliation Statement MCQ questions with answers

The first 3 of 30 questions. Unlock the series for the rest, each with a solution.

Q1. The debit balance as per the cash book of a trader on 31st March was $₹15,000$. On comparison with the passbook, it was found that: (i) cheques of $₹2,000$ issued had not been presented for payment; (ii) cheques of $₹3,000$ deposited had not yet been collected by the bank; (iii) bank charges of $₹200$ debited by the bank had not been entered in the cash book. The balance as per the passbook on 31st March will be:
31 मार्च को एक व्यापारी की कैश बुक के अनुसार डेबिट शेष ₹15,000 था। पासबुक से तुलना करने पर पाया गया कि: (i) जारी किए गए ₹2,000 के चेक भुगतान के लिए प्रस्तुत नहीं किए गए थे; (ii) जमा किए गए ₹3,000 के चेक अभी तक बैंक द्वारा वसूल नहीं किए गए थे; (iii) बैंक द्वारा डेबिट किए गए ₹200 के बैंक शुल्क कैश बुक में दर्ज नहीं किए गए थे। 31 मार्च को पासबुक के अनुसार शेष क्या होगा?
- A. $₹16,200$ / ₹16,200
- B. $₹14,000$ / ₹14,000
- C. $₹15,800$ / ₹15,800
- D. $₹13,800$ / ₹13,800
Solution
Starting from the cash book balance, add cheques issued but not presented, and subtract cheques deposited but not collected and the bank charges: $15,000 + 2,000 - 3,000 - 200 = 13,800$.
कैश बुक के शेष से शुरू करते हुए, जारी किए गए परंतु प्रस्तुत न किए गए चेक जोड़ें, और जमा किए गए परंतु वसूल न हुए चेक तथा बैंक शुल्क घटाएं: 15,000 + 2,000 - 3,000 - 200 = 13,800।
Q2. Which of the following does NOT cause any difference between the cash book balance and the passbook balance on a given date?
निम्नलिखित में से कौन-सा कारक किसी निश्चित तारीख पर कैश बुक के शेष और पासबुक के शेष के बीच कोई अंतर उत्पन्न नहीं करता?
- A. A cash sale entered in the cash book and deposited into the bank on the same date, with the bank also recording it that very day / एक नकद बिक्री जो कैश बुक में दर्ज की गई और उसी तारीख को बैंक में जमा कर दी गई, तथा बैंक ने भी उसी दिन उसे दर्ज कर लिया
- B. Cheques issued but not yet presented for payment at the bank / जारी किए गए चेक जो अभी तक भुगतान के लिए प्रस्तुत नहीं किए गए हैं
- C. Bank charges debited by the bank but not yet entered in the cash book / बैंक द्वारा डेबिट किए गए बैंक शुल्क जो अभी तक कैश बुक में दर्ज नहीं हुए हैं
- D. Cheques paid into the bank but not yet collected or credited by the bank / बैंक में जमा किए गए चेक जो अभी तक बैंक द्वारा वसूल या क्रेडिट नहीं किए गए हैं
Solution
When a cash sale is banked immediately and recorded in both books on the same date, there is no timing gap, so no difference arises, unlike the other items which involve a time lag or a one-sided bank entry.
जब कोई नकद बिक्री तुरंत बैंक में जमा कर दी जाती है और उसी तारीख को दोनों बहियों में दर्ज कर ली जाती है, तो कोई समय-अंतराल नहीं रहता, इसलिए कोई अंतर उत्पन्न नहीं होता, जबकि अन्य मदों में समय-अंतराल या एकपक्षीय बैंक प्रविष्टि शामिल होती है।
Q3. A cheque of $₹4,000$ received from a debtor and deposited into the bank was later dishonoured. This fact was not recorded in the cash book. If the debit balance as per the cash book is $₹30,000$, the balance as per the passbook will be:
किसी देनदार (debtor) से प्राप्त और बैंक में जमा किया गया ₹4,000 का एक चेक बाद में अस्वीकृत (dishonour) हो गया। इस तथ्य को कैश बुक में दर्ज नहीं किया गया। यदि कैश बुक के अनुसार डेबिट शेष ₹30,000 है, तो पासबुक के अनुसार शेष क्या होगा?
- A. $₹34,000$ / ₹34,000
- B. $₹26,000$ / ₹26,000
- C. $₹4,000$ / ₹4,000
- D. $₹30,000$ / ₹30,000
Solution
The bank has already reversed the dishonoured amount in the passbook, but the cash book still shows it as realised, so the passbook balance is lower by that amount: $30,000 - 4,000 = 26,000$.
बैंक ने पासबुक में अस्वीकृत राशि को पहले ही वापस घटा दिया है, परंतु कैश बुक अभी भी उसे वसूल हुआ दर्शाती है, इसलिए पासबुक का शेष उस राशि से कम है: 30,000 - 4,000 = 26,000।

Frequently asked questions

How many questions are in the CBSE Class 11 Commerce Accountancy · Ch 5: Bank Reconciliation Statement?

30 questions for 30 marks, to be answered in 20 minutes.

Is there negative marking in the CBSE Class 11 Commerce Accountancy · Ch 5: Bank Reconciliation Statement?

No — wrong answers are not penalised in this test.

Which topics does the CBSE Class 11 Commerce Accountancy · Ch 5: Bank Reconciliation Statement cover?

Bank Reconciliation Statement (30 questions).

Is the CBSE Class 11 Commerce Accountancy · Ch 5: Bank Reconciliation Statement free?

It is part of the CBSE Class 11 Commerce Test Series 2027 — Chapter-wise + Full Tests (43 tests, ₹199). You can first try Accountancy · Ch 1: Introduction to Accounting for free.

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