[DK Goel] Q. 37, Q. 38 Bank Reconciliation Statements Solutions Class 11 CBSE (2025-26)
Solutions of Question number 37 and 38 of Chapter 16 Bank Reconciliation Statements DK Goel class 11 CBSE (2025-26)
Q. 37. From the following particulars, prepare a Bank Reconciliation Statement of Alpha Electronic Motor Private Ltd. as on 30th September, 2024:
(a) Overdraft on 30th September 2024 as per Pass Book ₹ 10,000.
(b) Cheque deposited in the bank but not recorded in Cash Book ₹ 100.
(c) Cheque received and recorded in the Cash Book but not sent to bank for collection ₹ 1,000.
(d) Several cheques were drawn in the last week of September, totalling ₹ 15,000; of these cheques totalling only ₹ 9,000 were cashed before 30th September.
(e) Similarly, several cheques, totalling ₹ 9,000 were sent for collection; of these, cheques fo the value of ₹ 1,500 were credited on 5th October and ₹ 2,000 on 7th October, balance being credited before 30th September.
(f) Fees of ₹ 250 was pid directly by the bank but was not recorded in the Cash Book.
(g) In the Cash Book, a bank charge of ₹ 30 was recorded twice while another bank charge of ₹ 50 was not recorded at all.
(h) Interest of ₹ 1,400 was charged by the bank but was not recorded in the Cash Book.
[Ans. Overdraft as per Cash Book ₹ 9,930.]
Solution:-
Q. 38. The following information relate to the business of Mohit Raina, who requests you to prepare his amended Cash Book and reconcile his Cash Book balance with his Pass Book balance:
| ₹ | |
| Balance as per Cash Book (Cr.) | 40,000 |
| Unpresented cheques | 72,000 |
| Uncredited cheques | 13,000 |
You have been given the following additional information:
(a) The debit side of the Cash Book (Bank Column) has been undercast by ₹ 25,000.
(b) A cheque for ₹ 10,000 paid to a creditor has been wrongly entered in the Cash Column.
(c) Bank commission and other charges ₹ 4,000 have not been recorded in the Cash Book.
[Ans. Adjusted balance as per cash Book (Cr. ) ₹ 29,000; Pass Book Cr. Balance ₹ 30,000.]
Solution:-
