[DK Goel] Q. 19, Q. 20 Bank Reconciliation Statements Solutions Class 11 CBSE (2025-26)

Solutions of Question number 19 and 20 of Chapter 16 Bank Reconciliation Statements DK Goel class 11 CBSE (2025-26)

Q. 19. On 30th June 2024 Pass Book showed a balance of ₹ 5,200. Prepare Bank Reconciliation Statement from the following particulars:-

(1) Out of total cheques amounting to ₹ 16,000 deposited, cheques amounting to ₹ 9,000 were credited in June, Cheques amounting to ₹ 3,000 were credited in July, and the rest have not been collected so far.

(ii) Out of total cheques amounting to ₹ 45,000 drawn, cheques amounting to ₹ 7,500 were presented in June, Cheques amounting to ₹ 18,000 were presented in July and the rest have not been presented so far.

(iii) Amount wrongly credited by bank ₹ 3,400.

(iv) Payment side of the Cash Book has been undercast by ₹ 200.

(v) Cheques recorded in the Cash Book in June but sent to bank in July ₹ 2,500.

(vi) A cheque of ₹ 20,000 deposited in the bank has been dishonoured but not intimation was received till June.

[Ans. Overdraft balance as per Cash Book ₹ 6,000.]

Solution:-

Q. 20. On 30th June, 2024 the Pass Book of Sh. Mahabir Prashad showed a balance of ₹ 22,000. On comparing the Pass Book with cash Book the following differences were found:-

(1) Mahabir Prashad had paid into the Bank on 26th June four cheques for ₹ 3,000; ₹ 6,000; ₹ 8,000 and ₹ 10,000. Of these, the cheque for ₹ 6,000 was credited by the bank in July.

(2) On 23rd June three cheques were drawn for ₹ 12,000; ₹ 13,000 and ₹ 16,000. The first two cheques were presented to the bank for payment in June and the third in July.

(3) Cheques amounting to ₹ 3,600 were deposited in the bank but not entry was passed in the Cash Book.

(4) Bank charges entered in Cash Book twice ₹ 50.

(5) Cheque received entered twice in the Cash Book ₹ 3,200.

Prepare a Bank Reconciliation Statement as on 30th June 2024.

[Ans. Dr. Balance as per Cash Book ₹ 11,550.]

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