[ISC] Q 19, Q 20 Bank Reconciliation Statement Solutions TS Grewal class 11 (2026-27)
Solution of Question number 19 and 20 Bank Reconciliation statement TS Grewal Class 11 ISC Board 2026-27 Session
Q. 19. On 31st March, 2026, the Cash Book of Rahul showed bank overdraft of 7,640. On the same date, Rahu received the bank statement. On perusal of the statement, Rahul ascertained following information:
| Particulars | ₹ | |
| (i) | Cheques deposited but not credited by the bank | 10,000 |
| (ii) | Interest on securities collected by the bank, but not recorded in the Cash Book | 1,280 |
| (iii) | Dividend collected by the bank directly, but not recorded in the Cash Book | 1,000 |
| (iv) | Cheques issued, but not presented for payment | 37,400 |
| (v) | Bank charges not recorded in the Cash Book | 340 |
From the above information, you are required to prepare Bank Reconciliation Statement to ascertain the balance as per Bank Statement.
Solution:-
Q. 20. From the following information, ascertain the Pass Book balance of M/s Deepak & Co. as on 31st March, 2025:
(i) Bank overdraft as per Cash Book on 31st March, 2025 ₹ 63,400.
(ii) Interest on overdraft for 6 months ending 31st March, 2025, ₹ 1,600 is entered in the Pass Book.
(iii) Bank charges of ₹ 300 for the above period are debited in the Pass Book.
(iv) Cheques issued but not presented for payment before 31st March, 2025 amounted to ₹ 11,680.
(v) Cheques deposited into bank but not cleared before 31st March, 2025 were for ₹ 21,700.
(vi) Interest on Invsetments collected by the bank is credited in the Pass Book ₹ 12,000.
[Ans.: Overdraft balance as per Pass Book ₹ 63,320.]
Solution:-
