[ISC] Q 13, Q 14 Bank Reconciliation Statement Solutions TS Grewal class 11 (2026-27)
Solution of Question number 13 and 14 Bank Reconciliation statement TS Grewal Class 11 ISC Board 2026-27 Session
Q. 13. Prepare Bank Reconciliation Statement as on 30th September, 2026 from the following particulars:
| (i) Bank Balance as per Pass Book. | 10,000 |
| (ii) Cheques deposited into bank but no entry was passed in Cash Book. | 500 |
| (iii) Cheque received and entered in Cash Book but not sent to bank. | 1,200 |
| (iv) Insurance premium paid directly by the bank. | 800 |
| (v) Bank charges entered twice in the Cash Book. | 20 |
| (vi) Cheque received entered twice in Cash Book. | 1000 |
| (vii) Bill discounted dishonoured not recorded in the Cash Book. | 5000 |
[Balance as per Cash Book – ₹ 17,480.]
Solution:-
Q. 14. From the following information given by Ajay, prepare his Bank Reconciliation Statement as on 31st March, 2026:
| ₹ | ||
| (i) | Bank Overdraft as per Pass Book. | 1,65,000 |
| (ii) | Cheques issued but not presented for payment | 87,500 |
| (iii) | Cheques deposited with the bank but not collected | 1,05,000 |
| (iv) | Cheques recorded in the Cash Book but not sent to the bank for collection | 20,000 |
| (v) | Payments received from customers directly by the bank | 35,000 |
| (vi) | Bank charges debited in the Pass Book | 2,000 |
| (vii) | Premium on life policy of Sanjay paid by the bank on standing advice | 19,800 |
| (viii) | A bill for ₹ 3,000 (discounted with the bank in February) dishonoured on 31st March, 2026 and noting charges paid by the bank | 1,000 |
Solution:-
