A Bank Reconciliation Statement is a statement prepared periodically by a customer to explain the divergence (difference) between the bank balance as per cash book and the bank balance as per Pass Book. It clearly shows the two differing balances and the outstanding items which causes the balances to disagree. The objective of preparing such a statement is to know the causes of differences between the two balances and pass necessary correcting or adjusting entries in the books of the firm. But it is to be noted that some differences are automatically adjusted. For example - A cheque that has been sent for collection, but not yet collected, causes a difference between the balance as shown by the pass book and the balance as shown by the cash book, but no adjusting entry is required in the cash book for such a difference because, the bank will credit the firm’s account as soon as the cheque is collected.

Answer: A) 86 Explanation: Here the given number series is 5  11  21  44  ?  175   Now the given series follows a pattern, that   x2 + 1, x2 - 1, x2 + 2, x2 - 2, x2 + 3, x2 - 3,...   Then the missing number is x2 - 2   = 44 x 2 - 2 = 88 - 2 = 86   Hence, the missing number in the number series is 86.

Answer: D) z < x < y Explanation: x = √8 - √7 = 1/(√8 + √7) and y = √6 - √5 = 1/(√6 + √5) and z = √10 - 3 = 1/(√10 + 3) As (√8 + √7) > (√6 + √5), (√8 - √7) < (√6 - √5) As (√10 + 3) > (√8 + √7) > (√6 + √5) z < x < y.

Answer: B) 1080 Explanation: LCM of 4, 6, 8 and 10 = 120120) 1000 (8 960 ------ 40 The least number of four digits which is divisible by 4, 6, 8 and 10 => 1000 + 120 - 40 = 1080.