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ACCOUNTANCY
OBJECTIVE TYPE ONLINE EXAMINATION
PLUS ONE COMMERCE SCORE:20
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1. A copy of customers ledger account in banks books of record is called ..........
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1 point
Pass Book
Cash Book
Cheque Book
None of these
2. Bank reconciliation statement is prepared by .........
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1 point
Bank
Businessman
Government
None of these
3. Debit balance as per pass book denotes .............
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1 point
Bank balance
Bank overdraft
Either bank balance or overdraft
None
4.Cheque issued but not presented for payment is ........ when BRS starts from balance as per cash book
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2 points
Added
Deducted
Either added or deducted
None
5. Balance as per cash book is 7000.Insurance premium paid by bank 2500.While preparing BRS starting from balance as per cash book
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2 points
Add 2500
Add 4500
Deduct 2500
deduct 4500
6.Withdrawing more amount from the bank than the deposit in the account is termed as ........................
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1 point
Bank balance
Bank overdraft
Zero balance
None of these
7.An amount of Rs.2500 debited twice in the bank column of the cash book. While preparing BRS starting from balance as per pass book,which of these adjustment is required
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2 points
Add Rs.2500
Dedect Rs.2500
Add Rs.5000
Dedect Rs.5000
8.Taking balance as per pass book as the starting point,the amount in respect of dividend received directly by the bank will be .................the passbook balance
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1 point
Added to
Will be dedected from
Adjest
Ignore
9.Cheque issued but not presented for payment will be added when balance as per .......... is the starting point
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1 point
Cash book
Pass book
Both
None
10.Favourable balance as per cash book means ...........
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1 point
Overdraft
Bank balance
Nil balance
None
11. Balance as per cash book is Rs.5000 what will be the balance as per the pass book after reconciling bank charges debited by bank Rs.300
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3 points
5300
4700
5000
4400
12.Bank has directly made a payment of 12500 for rent as per standing instructions. What adjustment is required when BRS starts with balance as per passbook
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3 points
12500 will be added
12500 will be deducted
25000 wii be added
25000 will be deducted
13.Identify a reason for disagreement of cash book pass book from the following
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1 point
Direct payment by a customer into bank A/c
Cash withdrawn from bank recorded in cash book and pass book
Bank charges debited by bank duly recorded in cash book
All of the above
Prepared by ULLAS G Principal Govt. H S S Mulanthuruthy, Ernakulam
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