[DK Goel] Q. 33, Q. 34 Bank Reconciliation Statements Solutions Class 11 CBSE (2025-26)

Solutions of Question number 33 and 34 of Chapter 16 Bank Reconciliation Statements DK Goel class 11 CBSE (2025-26)

Q. 33. On 31st March, 2025 the Pass Book of Mr. Janaki Dass showed a credit balance of ₹ 20,600. Prepare a Bank Reconciliation Statement from the following information:

(i) Cheques amounting to ₹ 15,000 were drawn in March, out of which cheques for ₹ 5,500 were presented for payment on 3rd April.

(ii) A cheque for ₹ 5,475 was deposited into the bank, but wrongly entered in the Cash Book as ₹ 5,745.

(iii) A cheque of ₹ 5,000 which was received from a customer was entered in the cash column of the Cash Book in March, but was omitted to be banked in the month of March.

(iv) Bank charges entered in the Cash Book twice ₹ 300.

[Ans. Debit balance as per Cash Book ₹ 15,070.]

Solution:-

Hints: (1) There will be no effect of item No. (iii) on Bank Reconciliation Statement.

Q. 34. Prepare a Bank Reconciliation Statement from the following particulars as on 31st March 2025:

(i) Cheques were deposited into bank on 25th March for ₹ 20,000. Out of these cheques for ₹ 8,000 were cleared on 4th April, Cheques for ₹ 6,000 on 6th April and one cheque for ₹ 1,400 was dishonoured on 7th April.

(ii) Cheques amounting to ₹ 12,000 were issued in March, out of which cheques for ₹ 2,000 were encashed upto 31st March.

(iii) Cheque issued to a creditor for ₹ 2,000 was through mistake entered in the cash column of the Cash Book. The same has not been presented for payment till today.

(iv) Receipt side of the Cash Book (bank column) was undercast by ₹ 100.

(v) A cheque for ₹ 2,000 issued to Mr. X was omitted to be recorded in Cash Book.

(vi) Dr. balance as per Pass Book was ₹ 7,200.

[Ans. Balance as per Cash Book ₹ 100.]

Solution:-

Hint: Item No. (iii) will not be considered while preparing Bank Reconciliation Statement as the Cash Book (bank columns) and Pass Book balance are not effected.

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