[ISC] Q 25, Q 26 Bank Reconciliation Statement Solutions TS Grewal class 11 (2026-27)

Solution of Question number 25 and 26 Bank Reconciliation statement TS Grewal Class 11 ISC Board 2026-27 Session

Q. 25. On 31st March, 2023, Pass Book of Sapna shows debit balance of ₹ 10,000.

From the following particulars, prepare Bank Reconciliation Statement:

(i) Cheques amounting to ₹ 8,000 drawn on 25th March of which cheques of ₹ 5,000 cashed in April, 2023.

(ii) Cheques paid into bank for collection of ₹ 5,000 but cheques of ₹ 2,200 could only be collected in March, 2023.

(iii) Bank Charges ₹ 25 and dividend of ₹ 350 on investment collected by bank could not be shown in the Cash Book.

(iv) A cheque of ₹ 600 debited in the Cash Book omitted to be banked.

(v) Bank draft of ₹ 5,000 received from a customer was deposited but not recorded in the Cash Book.

[Overdraft as per Cash Book – ₹ 16,925.]

Solution:-

Q. 26. Prepare Bank Reconciliation Statement from the following particulars as on 31st March, 2026 when Pass Book shows a debit balance of 2,500:

(i) Cheque issued for 5,000 but up to 31st March, 2026 only 3,000 could be cleared.

(ii) Cheques deposited for 5,500 but cheques of 500 were collected on 10th April, 2026.
27.

(iii) Cheque for ₹ 2,000 was dishonoured but was not recorded in Cash Book.

(iv) A cheque of ₹ 300 debited in Cash Book but omitted to be banked.

(v) Interest allowed by bank 400 but no entry was passed in the Cash Book.

Solution:-