Direct deposit by a customer into the bank account, not recorded in the Cash Book, will cause: MCQ with Answer and Explanation

Direct deposit by a customer into the bank account, not recorded in the Cash Book, will cause:
A. No difference in balances
B. Pass Book balance to be higher than Cash Book balance
C. Cash Book balance to be higher than Pass Book balance
D. Pass Book balance to be lower than Cash Book balance
Answer: Option B
Solution (By JKSSB Mock Tests)
The bank records the deposit immediately (increasing Pass Book balance), but the cash book is un-updated until the statement is received.

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Practice More Accountancy and Book Keeping Questions

Question #1
S1: Ind AS 115 deals with Revenue from Contracts with Customers. S2: Ind AS 116 deals with Leases. Which statement(s) is/are correct?
A. Both S1 and S2
B. Neither S1 nor S2
C. S1 only
D. S2 only

Correct Answer: Option A


Explanation:
Ind AS 115 prescribes the principles for recognizing revenue from contracts with customers. Ind AS 116 specifies the accounting for leases. Both statements correctly identify the respective standards.

Question #2
The 'Labour Turnover' rate measures:
A. Absenteeism
B. Overtime
C. Efficiency of workers
D. Rate of change in labour force

Correct Answer: Option D


Explanation:
Labour turnover indicates the frequency of employees leaving and being replaced.

Question #3
The 'Merchandise Exports from India Scheme' (MEIS) has been replaced by:
A. Duty Drawback
B. Service Exports from India Scheme
C. GST refund
D. Remission of Duties and Taxes on Exported Products (RoDTEP)

Correct Answer: Option D


Explanation:
RoDTEP replaced MEIS to ensure WTO compliance.