Question 21. From the following particulars, find balance as per cash book as at March 31, 2018.
(i) Credit balance as per pass book Rs 5,200
(ii) Insurance premium paid directly by bank Rs 2,000
(iii) Direct deposit to bank by customers Rs 4,100
(iv) Interest credited by bank Rs 300

Question 22. From the following particulars, find balance as per cash book as at March 31, 2018.
(i) Debit balance as per pass book  Rs 8,250
(ii) Cheques issued but not presented Rs 2,750
(iii) Direct deposit to bank by customers Rs.2,200
(iv) Dividend received directly into the bank account Rs 300

Question 23. Which of the following is not true with regards to dishonor of a cheque?

Question 24. Which of the following is correct in case of interest collected by bank?

Question 25. The cash book shows a bank balance of Rs. 8,000. On comparing the cash book with passbook the following discrepancies were noted:
(a) Cheque deposited in bank but not credited Rs. 3,000
(b) Cheque issued but not yet present for payment Rs. 1,500
(c) Insurance premium paid by the bank Rs. 1,500
(d) Bank interest credit by the bank Rs. 400
(e) Bank charges Rs. 100
(f) Directly deposited by a customer Rs. 4,000
Find the balance as per pass book.

Question 26. While preparing bank reconciliation statement, if balance as per pass book is starting point, direct deposits in bank should be:

Question 27. In Bank Reconciliation Statement, when balance as per cash book is taken as the starting point, direct deposit by a customer into his bank 18,000 will be :

Question 28. When money is withdrawn from bank, the bank will ____ the customer account

Question 29. Standing orders for insurance premium of Rs 15,000 to be paid every month shall be _____

Question 30. There were 2 cheques worth Rs 5000 each given to a creditor. He lost one cheque while he was travelling to his office. This transaction will lead to cash book showing a less balance of Rs ___