[ISC] Q 11, Q 12 Bank Reconciliation Statement Solutions TS Grewal class 11 (2026-27)
Solution of Question number 11 and 12 Bank Reconciliation statement TS Grewal Class 11 ISC Board 2026-27 Session
Q. 11. Draw Bank Reconciliation Statement showing adjustment between your Cash Book and Pass Book as on 31st March, 2026:
(i) On 31st March, 2026 your pass book showed a balance of ₹ 6,000 to your credit.
(ii) Before that date, you had issued cheques amounting to ₹ 1,500 of which cheques of ₹ 900 have been presented for payment.
(iii) A cheque of ₹ 800 paid by you into the bank on 29th March, 2026 is not yet credited in pass book.
(iv) There was a credit of ₹ 85 for interest on Current Account in the pass book.
(v) On 31st March, 2026 a cheque for ₹ 510 received by you and was paid into bank but the same was omitted to be entered in Cash Book.
[Balance as per Cash Book – ₹ 5,605.]
Solution:-
Q. 12. Bank Statement of a customer shows bank balance of ₹ 62,000 on 31st March, 2026. On comparing it with the Cash Book the following discrepancies were noted:
(i) Cheques were paid into the bank in March, 2023 but were credited in April, 2026:
P – ₹ 3,500; Q – ₹ 2,500; R – ₹ 2,000.
(ii) Cheques issued in March, 2022 were presented in April, 2026:
X – ₹ 4,000; Q – ₹ 4,500.
(iii) Cheques for ₹ 1,000 received from a customer entered in the Cash Book but was not banked.
(iv) Pass Book shows a debit of ₹ 1,000 for bank charges and credit of ₹ 2,000 as interest.
(v) Interest on investment ₹ 2,500 collected by the bank appeared in the Pass Book.
Prepare Bank Reconciliation Statement showing the balance as per Cash Book on 31st March, 2026.
[Balance as per Cash Book – ₹ 59,000.]
Solution:-
