CAT Questions

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Jallianwala Bagh Massacre took place on 13th April 1919. About 380 people were died and 1200 were wounded in the massacre.

The English scientist Tim Berners-Lee invented the WWW in 1989. The World Wide Web, also known as the WWW and the Web, is an information space where documents and other web resources are identified by Uniform Resource Locators, interlinked by hypertext links, and accessible via the Internet.

Most medieval music was instrumental.

Lofar telescope has recently helped to discover 300000 new galaxies.

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.