CA Foundation · Principles and Practice of Accounting

Bank Reconciliation and Bills

14 practice questions, each with the answer and an explanation.

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Random questions from this topic, one at a time. You see the answer and the explanation straight after each one.

All 14 questions

  1. The cash book shows a bank balance of Rs 200,000. Cheques issued for Rs 5,000 have not been presented, and cheques deposited for Rs 4,000 are not yet credited by the bank. What is the balance as per t…
  2. A bill of exchange dated 4 March 2022 is payable 2 months after date. Counting three days of grace, what is its date of maturity?
  3. A bill of exchange dated 21 January 2023 is payable 3 months after date. Counting three days of grace, what is its date of maturity?
  4. A bill of exchange dated 3 July 2022 is payable 2 months after date. Counting three days of grace, what is its date of maturity?
  5. The cash book shows a bank balance of Rs 120,000. Cheques issued for Rs 5,000 have not been presented, and cheques deposited for Rs 6,000 are not yet credited by the bank. What is the balance as per t…
  6. The cash book shows a bank balance of Rs 50,000. Cheques issued for Rs 2,000 have not been presented, and cheques deposited for Rs 8,000 are not yet credited by the bank. What is the balance as per th…
  7. A bill of exchange dated 1 May 2022 is payable 3 months after date. Counting three days of grace, what is its date of maturity?
  8. A bill of exchange dated 19 May 2023 is payable 2 months after date. Counting three days of grace, what is its date of maturity?
  9. The cash book shows a bank balance of Rs 120,000. Cheques issued for Rs 5,000 have not been presented, and cheques deposited for Rs 4,000 are not yet credited by the bank. What is the balance as per t…
  10. The cash book shows a bank balance of Rs 80,000. Cheques issued for Rs 2,000 have not been presented, and cheques deposited for Rs 8,000 are not yet credited by the bank. What is the balance as per th…
  11. A bill of exchange dated 4 April 2022 is payable 3 months after date. Counting three days of grace, what is its date of maturity?
  12. A bill of exchange dated 1 August 2022 is payable 3 months after date. Counting three days of grace, what is its date of maturity?
  13. A bill of exchange dated 4 May 2022 is payable 3 months after date. Counting three days of grace, what is its date of maturity?
  14. A bill of exchange dated 17 March 2022 is payable 3 months after date. Counting three days of grace, what is its date of maturity?

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