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: D) 79 Explanation: The given puzzle follows a pattern that, Number - . 111 - 13 112 - 24 113 - 35 So  117 - 79

Answer: D) XZV Explanation: In the given series, each letter moves seven letters forward to obtain the next.So, XZV replaces ? in the series.

Answer: D) All the above Explanation: An operating system has three main functions: (1) manage the computer's resources, such as the central processing unit, memory, disk drives, and printers, (2) establish a user interface, and (3) execute and provide services for applications software.

Answer: C) Rs. 500 Explanation: 110% of S.P. = Rs. 616 S.P. = (616 x 100)/110 = Rs. 560 C.P = (110 x 560)/112 = Rs. 500

Answer: B) 34 yrs Explanation: Total age of players in team = 22 x 11 = 242When coach is included, total members = 12, Avg age increases by one becomes 23Total age when coach is included = 23x12 = 276Age of coach = 276-242 = 34 yrs.

Answer: A) amino acids Explanation: It is the fact that all type of proteins are polymers of amino acids. So that, plants are also used to synthesise protein from amino acids.    Plants synthesis protein from amino acids in the presence of ATP by specific synthetases. This reaction is followed by the attachment of these activated amino acids to specific tRNA molecules, with the formation of aminoacyl-tRNA molecules.

Answer: D) Both B & C Explanation: Groundwater is all the water that has penetrated the earth's surface and is found in one of two soil layers. The one nearest the surface is the "zone of aeration", where gaps between soil are filled with both air and water. Below this layer is the "zone of saturation", where the gaps are filled with water.