An unrecorded bank charge for ₹150 will be treated in BRS starting with Cash Book balance (Dr.): MCQ with Answer and Explanation

An unrecorded bank charge for ₹150 will be treated in BRS starting with Cash Book balance (Dr.):
A. Added twice
B. Added ₹150
C. No adjustment
D. Deducted ₹150
Answer: Option D
Solution (By JKSSB Mock Tests)
Bank charges have been debited by bank in passbook, reducing the balance, but not recorded in cash book. To reconcile from cash book to passbook, we deduct the charges.

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Practice More Accountancy and Book Keeping Questions

Question #1
If a purchase of ₹5,000 is posted as ₹500 in the ledger, it is an error of:
A. Compensating
B. Omission
C. Commission
D. Principle

Correct Answer: Option C


Explanation:
Error of commission is when a wrong amount is posted to the correct account.

Question #2
Which of the following transactions leaves the total of the accounting equation unchanged?
A. Purchasing machinery on credit
B. Introduction of fresh capital
C. Paying electricity bill
D. Collection of cash from debtors

Correct Answer: Option D


Explanation:
Collecting cash from debtors increases one asset (Cash) and decreases another (Debtors) by the same amount, leaving total assets unchanged.

Question #3
Social Accounting is also known as:
A. All of these
B. Environmental accounting
C. Social responsibility accounting
D. Green accounting

Correct Answer: Option A


Explanation:
Social accounting encompasses reporting on social, environmental, and ethical impacts, often termed social responsibility accounting, environmental accounting, or green accounting.