[DK Goel] Q. 41, Q. 42 Bank Reconciliation Statements Solutions Class 11 CBSE (2025-26)
Solutions of Question number 41 and 42 of Chapter 16 Bank Reconciliation Statements DK Goel class 11 CBSE (2025-26)
Q. 41. While comparing the cash book of Mayank with the bank pass book on 30th September, 2024 you find the following:
(i) The bank pass book showed a debit balance of ₹ 15,000.
(ii) Bank paid insurance premium ₹ 2,000, but it was recorded as ₹ 200 only in cash book.
(iii) Cheques issued in favour of suppliers in September, amounted to ₹ 55,000, but cheques for ₹ 50,000 only were presented for payment upto 30th September.
(iv) Direct deposit of ₹ 10,000 in Mayank’s bank account by a customer on 25th September, had not been recorded in the Cash book.
(v) Dividend collected by bank, but not recorded in cash book ₹ 1,000.
(vi) Bank charged ₹ 300 for its services, but they were yet to be recorded in cash book.
(vii) Cheques amounting to ₹ 78,000 were depsited with bank in the last week of Septemer, but cheques for ₹ 51,000 only had been cleared before 1st October.
Prepare the bank reconciliation statement asceratining bank balance/overdraft as per cash book.
[Ans. Overdraft as per Cash Book ₹ 1,900.]
Solution:-
Q. 42. On 30th June, 2024, the pass book of Nataraj showed a bank overdraft of ₹ 46,000. The following additional information is available. You are required to prepare a bank reconciliation statement as on the above mentioned date:
(i) Out of total cheques issued, cheques for ₹ 22,000 have not been presented for payment so far.
(ii) Cheques paid into bank for collection, but not yet cleared total ₹ 31,000.
(iii) Bank has charged ₹ 2,300 as interest on overdraft, it does not appear in cash book.
(iv) A customer has directly deposited ₹ 8,300 with bank in Nataraj’s account for which there is no entry in cash book.
(v) Dividend on shares collected by bank and credited in the pass book amounts to ₹ 2,000 for which no intimation has been given to Nataraj so far.
[Ans. Overdraft as per Cash Book ₹ 45,000.]
Solution:-
