[ISC] Q 17, Q 18 Bank Reconciliation Statement Solutions TS Grewal class 11 (2026-27)

Solution of Question number 17 and 18 Bank Reconciliation statement TS Grewal Class 11 ISC Board 2026-27 Session

Q. 17. A Bank Reconciliation Statement is prepared as on 31st March, 2025 starting with credit balance as per Cash Book.

State whether the following transactions will be shown in the Bank Reconciliation Statement by adding or deducting these from the given balance giving reason:

(i) Cheque of ₹ 10,000 deposited was dishonoured.

(ii) Cheque of ₹ 20,000 was recorded in Cash Book but was not deposited.

(iii). Post-dated cheque of ₹ 20,000 discounted from Bank was dishonoured.

(iv) A cheque issued to Ramesh for ₹ 5,500 was not recorded in Cash Book.

(v) Payments Side of the Cash Book was undercast by ₹ 4,000.

[Ans. Transactions to be added: (i), (ii), (iii), (iv), (v).]

Solution:-

(i) Added:

₹ 10,000 will be added to Overdraft Cash Book balance since dishonour of cheque is not recorded in the Cash Book and Bank Pass Book shows higher overdraft or lower credit balance. By adding the amount, Overdraft Cash Book balance will increase and will be at par with Bank Pass Book balance.

(ii) Added:

₹ 20,000 will lbe added to Overdraft Cash Book balance since it is recorded in the Cash Book but not deposited. Bank Pass Book shows higher overdraft balance or lower credit balance. By adding the amount, Overdraft Cash Book balance will increase and will be at par with Bank Pass Book balance.

(iii) Added:

₹ 20,000 will be added to the Overdraft Cash Book balance since it has increased the overdraft Pass Book balance. AS a result, overdraft Cash Book balance will increase and will be at par with the Bank Pass Book balance.

(iv) Added:

₹ 5,500 will be added to Overdraft Cash Book balance since it has not been recorded in the Cash Book but has either decreased the bank balance or has increased the debit bank balance. As a result, Overdraft Cash Book balance will increase and will be at par with the Bank Pass Book balance.

(v) Added:

₹ 4,000 will be added to Overdraft Cash Book balance since payments side of the cash book was wrongly totalled less. It mistakenly reduced the cash book overdraft balance. By adding it, cash book overdraft will increase and will be at par with the Bank Pass Book balance.

Q. 18. Tiwsa & Sons find that the bank balance shown by their Cash Book on 31st March, 2023 is ₹ 40,500 (credit) but the Pass Book shows a difference due to the following reasons:

(i) A cheque for ₹ 5,000 drawn in favour of Manohar has not yet been presented for payment.

(ii) A post-dated cheque for ₹ 900 has been debited in the bank column of the Cash Book but if could not have been presented in any case.

(iii) Cheques totalling ₹ 10,200 depsited with the bank have not yet been collected and a cheque for ₹ 4,000 has been dishonoured.

Prepare Bank Reconciliation Statement and find out the balance as per Pass Book.

[Overdraft or Debit Balance as per Pass Book – ₹ 50,600.]

Solution:-