[CBSE] Q 21, Q 22 Bank Reconciliation Statement Solutions TS Grewal class 11 (2025-26)
Solution of Question number 21 and 22 Bank Reconciliation statement TS Grewal Class 11 CBSE Board 2025-26 Session
Q. 21. On 31st March, 2023, Cash Book of a merchant showed bank overdraft of ₹ 1,72,985.
On comparing the Cash Book with Bank Statement, following discrepancies were noted:
(i) Cheques issued for ₹ 60,000 were not presented in the bank till 7th April, 2023.
(ii) Cheques amounting to ₹ 75,000 were deposited in the bank but were not collected.
(iii) A cheque of ₹ 15,000 received from Mahesh Chand and deposited in the bank was dishonoured but the non-payment advice was not received from the bank till 1st April, 2023.
(iv) ₹ 1,50,000 entered in Pass Book for cheque realised but not in the Cash Book.
(v) Bank Charges ₹ 1,500 and interest on overdraft ₹ 8,500 appeared inteh Pass Book but not in the Cash Book.
(vi) Overdraft balance as per Cash Book of ₹ 500 on 28th February, 2023 was wrongly carried forward as debit balance. The error was noted at the time of preparing the Bank Reconciliation Statement as on 31st March, 2023.
Prepare Bank Reconciliation Statement
[Overdraft as per Pass Book – ₹ 63,985.]
Solution:-
Q. 22. Prepare Bank Reconciliation Statement from the following:
On 31st March, 2023, a merchant’s Cash Book showed a credit bank balance of ₹ 10,500 but due to the following reasons the Pass Book showed a difference:
(i) A cheque of ₹ 540 issued to Mohan has not been presented for payment.
(ii) A post-dated cheque for ₹ 100 has been debited in the Bank column of the Cash Book but under no circumstances was it possible to present it.
(iii) Four cheques of ₹ 1,200 sent to the bank have not been collected so far. A cheque of ₹ 400 deposited in the bank has been dishonoured.
(iv) As per instructions, the bank paid ₹ 50 as Fire Insurance premium but the entry has not been made in the Cash Book.
(v) There was a debit in the Pass Book of ₹ 15 in respect of bank charges and a credit of ₹ 25 for interest on Current Account but no record exists in the Cash Book
(vi) Cheque of ₹ 5,000 dated 15th April, 2022 issued to M & Co. was dishonoured being post dated. It was also not recorded in the Books of account yet.
[Overdraft as per Pass Book – ₹ 11,700.]
Solution:-
Below is the list of all solutions of the Bank Reconciliation statement TS Grewal CBSE Board
