[DK Goel] Q. 27, Q. 28 Bank Reconciliation Statements Solutions Class 11 CBSE (2025-26)
Solutions of Question number 27 and 28 of Chapter 16 Bank Reconciliation Statements DK Goel class 11 CBSE (2025-26)
Q. 27. Following information has been given by Rajendra. Prepare a Bank Reconciliation Statement as on 31st Dec., 2024, showing balance as per Cash Book:
(i) Debit balance shown by the pass book ₹ 17,800.
(ii) Cheques of ₹ 21,600 were issued in the last week of December, but of these ₹ 14,800 only were presented for payment.
(iii) Cheques of ₹ 10,750 were deposited in bank, out of them a cheque of ₹ 4,200 was credited in the first week of January, 2025.
(iv) A cheque of ₹ 1,200 was debited in the cash book but was not deposited in bank.
(v) Insurance premium paid by bank ₹ 7,650.
(vi) Bank charges and interest charged by bank are ₹ 350.
[Ans. Credit Balance as per Cash Book ₹ 11,200.]
Solution:-
Q. 28. From the following particulars prepare a bank reconciliation statement of Govil as on 31st December, 2024.
Balance as per Pass Book on 31st December 2024 is ₹ 8,500. Cheques for ₹ 5,100 were issued during the month of December but of these cheques for ₹ 1,200 were presented in the month of January 2025 and one cheque for ₹ 200 was not presented for payment. Cheques and cash amounting to ₹ 4,800 were deposited in bank during December but credit was given for ₹ 3,800 only. A customer has deposited ₹ 800 into bank directly. The bank credited the merchant for ₹ 200 as interest and has debited him for ₹ 30 as bank charges for which there are no corresponding entries in Cash Book.
[Ans. Balance as per Cash Book ₹ 7,130.]
Solution:-
