[ISC] Q 29, Q 30 Bank Reconciliation Statement Solutions TS Grewal class 11 (2026-27)
Solution of Question number 29 and 30 Bank Reconciliation statement TS Grewal Class 11 ISC Board 2026-27 Session
Q. 29. From the following particulars, you are required to ascertain the bank balance as would appear in the Cash Book of Ramesh as on 31st October, 2022:
(i) Bank Pass Book showed an overdraft of ₹ 16,500 on 31st October.
(ii) Interest of ₹ 1,250 on overdraft up to 31st October, 2022 has been debited in the Bank Pass Book but it has not been entered in the Cash Book.
(iii) Bank charges debited in the Bank Pass Book amounted to ₹ 35.
(iv) Cheques issued prior to 31st October, 2022 but not presented till that date, amounted to ₹ 11,500.
(v) Cheques paid into bank before 31st October, but not collected and credited up to that date, were for ₹ 2,500.
(vi) Interest on investment collected by the bankers and credited in the Bank Pass Book amounted to ₹ 1,800.
[Overdraft as per Cash Book – ₹ 26,015.]
Solution:-
Q. 30. From the following particulars of Gurpreet, prepare Bank Reconciliation Statement showing the balance as per Cash Book on 31st March, 2023:
(i) Balance as per Pass Book on 31st March, 2023 overdrawn ₹ 10,000.
(ii) Cheques drawn in the last week of March, 2023 but not cleared till 3rd April, 2023 ₹ 20,000.
(iii) Interest on bank overdraft not entered in the Cash Book ₹ 1,500.
(iv) Cheques of ₹ 20,000 deposited in the bank in March, 2023 but not collected and credited till 3rd April, 2023.
(v) ₹ 100 Insurance Premium paid by the bank under a standing order has not been entered in the Cash Book.
(vi) A draft of ₹ 10,000 favouring Atul & Co. was issued by the bank charging commission of ₹ 200. However, in the Cash Book entry was passed by ₹ 10,000.
[Overdraft as per Cash Book – ₹ 8,200.]
Solution:-
