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Bank reconciliation quiz

Total questions: 14

Worksheet time: 28mins

Name
Class
Date
1.

What is the term for balancing a company's cash account to its bank account?

a)

Account balancing

b)

Bank reconciliation

c)

Adjustment

d)

Cleared balance

2.

In order to perform a bank reconciliation you will need the check register and which of the following?

a)

Bank Statement

b)

Chart of Accounts

c)

Accounts Payable

d)

Accounts Receivable

3.

When check is not paid by the bank, it is called?

a)

Honoured

b)

Endorsed

c)

Dishonoured

d)

Both A & B

4.

A bank reconciliation statement is prepared by?

a)

Banker

b)

Accountant of the business

c)

Auditors

d)

Registrars

5.

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

a)

The total amount that has been drawn from the bank

b)

Cash at bank

c)

The total amount overdraft in the bank

d)

None of above

6.

In the cash book, bank charges are recorded on the?

a)

Credit side

b)

Debit side

c)

Both A & B

d)

None of the above

7.

A cheque that has been received by the business from their trade receivable, paid into bank and debited in the cash book but not recorded in the bank statement is called an ____________________ cheque.

a)

Unpresented

b)

Un-credited

c)

Dishonoured

8.

A_____________________ is a copy of the bank's customer's account in the books of the bank.

a)

Cash Book

b)

Bank Reconciliation Statement

c)

Bank Statement

9.

An overdraft will appear as a __________ balance in the cash book

a)

Debit

b)

Credit

10.

A ____________________ is a temporary loan extended by the bank to help the business through a liquidity crisis. It allows the business to withdraw more than they have deposited.

a)

Bank overdraft

b)

Bank Loan

c)

Irrecoverable debt

11.

If the Bank Statement balance does not agree with the bank balance of the Cash Book, then _________.

a)

the Cash Book should be regarded as the correct record of transactions

b)

the Bank Statement should be regarded as the correct record of transactions

c)

a Bank Reconciliation Statement should be prepared

d)

the difference could be either a current asset or current liability

12.

A cash deposit made by customer appears on the bank statement as _______ balance.

a)

Debit

b)

Expenses

c)

Liabilities

d)

Credit

13.

If the bank charges the business fees, the bank makes a debit entry in the bank statement.

a)

True

b)

False

14.

What to be recorded in a bank reconciliation? (more than 1 answer)

a)

add uncredited amount

b)

less uncredited amount

c)

add unpresented cheque

d)

less unpresented cheque