[DK Goel] Q. 43, Q. 44 Bank Reconciliation Statements Solutions Class 11 CBSE (2025-26)

Solutions of Question number 43 and 44 of Chapter 16 Bank Reconciliation Statements DK Goel class 11 CBSE (2025-26)

Q. 43. On 31st December, 2024, pass book shows debit balance of ₹ 7,500. From the following particulars, preapre a Bank Reconciliation Statement:

(a) Cheques paid in for collection amounted to ₹ 20,600 but cheques of ₹ 7,800 were credited on 3rd January, 2025.

(b) A cheque of ₹ 1,000 debited in cash book was omitted to be banked.

(c) Cheques of ₹ 7,800 were drawn on 27th December of which cheques of ₹ 2,400 were cashed upto 31st December.

(d) A cheque of ₹ 800 was banked and credited, but omitted to be recorded in cash book.

(e) Bank charged interest on Overdraft ₹ 650.

[Ans. Overdarft as per Cash Book ₹ 4,250.]

Solution:-

Q. 44. From the following particulars make out the Bank Reconciliation Statement as on 31st December 2024.

(a) Pass book showed a credit balance of ₹ 15,000 on 31st December 2024.

(b) Cheques of ₹ 17,500 were issued but cheques of ₹ 12,000 only presented for payment till 31st December.

(c) Cheques of ₹ 10,000 were sent to the bank for collection. Out of which cheques of ₹ 2,000 were credited in the month of January 2025.

(d) Bank paid ₹ 300 as per standing instructions but no record made in the cash book.

(e) Bank charged interest on overdraft ₹ 800 and it was entered twice in pass book by bank.

(f) ₹ 40 as bank charges not recorded in the cash book.

(g) Bank receives ₹ 200 as interest on debentures, but no information being sent to the customer.

[Ans. Balance as per Cash Book ₹ 12,440.]

Solution:-