[DK Goel] Q. 9, Q. 10 Bank Reconciliation Statements Solutions Class 11 CBSE (2025-26)

Solutions of Question number 9 and 10 of Chapter 16 Bank Reconciliation Statements DK Goel class 11 CBSE (2025-26)

Q. 9. On 31st December, 2024 my Cash Book showed a credit balance of ₹ 8,800. I had paid into Bank three cheques amounting to ₹ 6,000 on 24th December of which I found ₹ 3,200 have been credited in the Pass Book under date 5th January 2025.

I had issued cheques amounting to ₹ 8,000 before 31st December of which I found ₹ 2,500 have been debited in the Pass Book after 1st January 2025.

I find a debit of ₹ 500 in respect of bank charges in the Pass Book which I have adjusted in the Cash Book on 31st Dec. There is a credit of ₹ 360 for interest on securities in the Pass Book which remains to be adjusted. A cheque of ₹ 1,200 deposited into bank has been dishonoured. Prepare Bank Reconciliation Statement as on 31st Dec. 2024.

[Ans. Overdraft as per Pass Book ₹ 10,340.]

Solution:-

Hint: Bank Charges ₹ 50 will not be recorded in the bank reconciliation statement because these have already been recorded in the Cash Book prior to 31st Dec. 2024.

Q. 10. My bank Pass Book showed an overdraft of ₹ 6,500 on 31st March, 2023. This does not agree with the Cash Book balance. From the following particulars ascertain the Cash Book balance:-

Cheques amounting to ₹ 15,000 were paid into bank in March, out of which, it appears, only cheques amounting to ₹ 4,500 were credited by bank. Cheques issued during March amounted in all to ₹ 11,000. Out of these cheques for ₹ 3,000 were unpaid on 31st March, 2023. The Pass Book stands debited with ₹ 150 for interest and with ₹ 30 for bank charges. The bank had paid the annual subscription of ₹ 100 to my club according to my instructions. The entries for interest, bank charges and subscription have not yet been made in Cash Book.

[Ans. Dr. Balance as per Cash Book ₹ 1,280.]

Solution:-

Below is the list of all solutions

S.N	Solutions
1	Question – 1, 2
2	Question – 3, 4
3	Question – 5, 6
4	Question – 7, 8
5	Question – 9, 10
6	Question – 11, 12
7	Question – 13, 14
8	Question – 15, 16
9	Question – 17, 18
10	Question – 19, 20

S.N	Solutions
11	Question – 21, 22
12	Question – 23, 24
13	Question – 25, 26
14	Question – 27, 28
15	Question – 29, 30
16	Question – 31, 32
17	Question – 33, 34
18	Question – 35, 36
19	Question – 37, 38
20	Question – 39, 40
21	Question – 41, 42
22	Question – 43, 44