Bank Reconciliation Statement
Telangana Open School (TOSS) · Class 12 · Accountancy
Most important questions from Bank Reconciliation Statement for Telangana Open School (TOSS) Class 12 Accountancy board exam 2026. MCQs, short answer, and long answer questions with marks.
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Sample Questions
Which of the following is NOT a cause of difference between cash book and pass book?
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Cash deposited directly by owner
Cash deposited directly by the owner is recorded in both books and does not cause a timing difference. The listed causes are standard reasons for differences.
What is the balance called when deposits exceed withdrawals in the bank account?
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Favourable balance
When deposits are more than withdrawals, it is a favourable or positive balance.
In case of a favourable balance, what does the cash book show?
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Debit balance
A favourable balance in the cash book is a debit balance.
In the pass book, a favourable balance appears as:
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Credit balance
In the pass book, a favourable balance is shown as a credit balance.
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