CBSE · Class 11 · Accountancy · Bank Reconciliation StatementBank charges debited by the bank are:
Step-by-Step Solution
Bank charges debited by the bank decrease the passbook balance, which are not yet recorded in the cash book.
Detailed Options Breakdown
Option : Added to cash book balance to find passbook balance
Incorrect choice. This distractor represents a common misunderstanding of the core principles of Bank Reconciliation Statement.
Option 1: Subtracted from cash book balance to find passbook balance (Correct Answer)
Correct choice. Refer to the step-by-step verified solution guidelines above for details.
Option 2: Ignored while reconciling
Incorrect choice. This distractor represents a common misunderstanding of the core principles of Bank Reconciliation Statement.
Option 3: Added to passbook balance
Incorrect choice. This distractor represents a common misunderstanding of the core principles of Bank Reconciliation Statement.
💡 Study Guide: This question tests core syllabus concepts from Bank Reconciliation Statement. For formulas, key summaries, and mock exam reference guides, read the full Bank Reconciliation Statement Revision Notes.