CAT Questions

---

The 1st Asian woman cricketer to play hundred T20I's is Sana Mir.

Sana Mir is a cricketer and the Former Captain of the Pakistan national women's cricket team in ODIs and T20Is. In October 2018, she became the first Pakistani women cricketer to rank number 1 in ICC ODI bowler ranking. She has led Pakistan to two Gold medals in Asian Games 2010 and 2014.

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.