[ISC] Q 31, Q 32 Bank Reconciliation Statement Solutions TS Grewal class 11 (2026-27)
Solution of Question number 31 and 32 Bank Reconciliation statement TS Grewal Class 11 ISC Board 2026-27 Session
Q. 31. From the following information supplied by Sanjay, prepare his Bank Reconciliation Statement as on 31st March, 2025:
| Bank Overdraft as per Pass Book. | 16,500 |
| Cheques issued but not presented for payment | 8,750 |
| Cheques deposited with the Bank but not collected | 10,500 |
| Cheques recorded in the Cash Book but not sent to the bank for collection. | 2,000 |
| Payments received from customers directly by the bank. | 3,500 |
| Bank charges debited in the Pass Book. | 200 |
| Premium of life policy of Sanjay paid by the bank on standing advice. | 1,980 |
| Bank had debited ₹ 3,100 for payment of electricity bill. It was not recorded in Cash Book. |
[Overdraft Balance as per Cash Book – ₹ 10,970.]
Solution:-
Q. 32. On 31st March, 2025, the pass book of a businessman shows a debit balance of ₹ 2,000.
You are required to prepare Bank Reconciliation Statement as on 31st March, 2025 from the following particulars:
(i) Cheques amounting to ₹ 16,000 drawn on 25th March of which cheques of ₹ 6,000 were encashed up to 31st March
(ii) Cheques worth ₹ 10,000 were deposited in March, 2025, out of which cheques of ₹ 4,400 could only be collected.
(iii) Bank charges ₹ 50 and dividend of ₹ 700 on shares collected by bank could not be shown in the Cash Book.
(iv) A cheque of ₹ 1,200 debited in the Cash Book was omitted to be banked.
(v) A cheque of ₹ 1,500 was sent to the bank but its entry was omitted to be made in Cash Book.
[Ans.: Overdraft as per Cash Book – ₹ 7,350.]
Solution:-
