[CBSE] Q 19, Q 20 Bank Reconciliation Statement Solutions TS Grewal class 11 (2025-26)
Solution of Question number 19 and 20 Bank Reconciliation statement TS Grewal Class 11 CBSE Board 2025-26 Session
Tiwari & Sons find that the bank balance shown by their Cash Book on 31st March, 2023 is ₹ 40,500 (credit) but the Pass Book shows a difference due to the following reasons:
(i) A cheque for ₹ 5,000 drawn in favour of Manohar has not yet been presented for payment.
(ii) A post-dated cheque for ₹ 900 has been debited in the bank column of the Cash Book but if could not have been presented in any case.
(iii) Cheques totalling ₹ 10,200 depsited with the bank have not yet been collected and a cheque for ₹ 4,000 has been dishonoured.
Prepare Bank Reconciliation Statement and find out the balance as per Pass Book.
[Overdraft or Debit Balance as per Pass Book – ₹ 50,600.]
Solution:-
Q. 20. From the following information, ascertain the Pass Book balance of M/s Deepak & Co. as on 31st March, 2025:
(i) Bank overdraft as per Cash Book on 31st March, 2025 ₹ 63,400.
(ii) Interest on overdraft for 6 months ending 31st March, 2025, ₹ 1,600 is entered in the Pass Book.
(iii) Bank charges of ₹ 300 for the above period are debited in the Pass Book.
(iv) Cheques issued but not presented for payment before 31st March, 2025 amounted to ₹ 11,680.
(v) Cheques deposited into bank but not cleared before 31st March, 2025 were for ₹ 21,700.
(vi) Interest on Invsetments collected by the bank is credited in the Pass Book ₹ 12,000.
[Ans.: Overdraft balance as per Pass Book ₹ 63,320.]
Solution:-
Below is the list of all solutions of the Bank Reconciliation statement TS Grewal CBSE Board
