[ISC] Q 33, Q 34 Bank Reconciliation Statement Solutions TS Grewal class 11 (2026-27)
Solution of Question number 33 and 34 Bank Reconciliation statement TS Grewal Class 11 ISC Board 2026-27 Session
Q. 33. From the following information as on 31st March, 2026, prepare Bank Reconciliation Statement after making necessary amendments in the Cash Book:
| ₹ | ||
| 1 | Bank balance as per Cash Book (Dr.) | 3,25,000 |
| 2 | Cheques deposited but not credited | 4,47,500 |
| 3 | Cheques issued but not presented for payment | 3,56,200 |
| 4 | Bank charges debited by bank but not recorded in Cash Book | 1,250 |
| 5 | Dividend collected by bank | 12,500 |
| 6 | Insurance premium paid by bank as per standing instruction, not intimated | 15,900 |
| 7 | Cash sales wrongly entered in the Bank Column of the Cash Book | 25,500 |
| 8 | Customer’s cheque dishonoured by bank but not recorded in Cash Book | 13,000 |
| 9 | Wrong credit given by bank | 15,000 |
Show the bank balance that will be incorporated in the Trial Balance as on 31st March, 2026 and balance as per Bank Pass Book.
Solution:-
Q. 34. From the following information given by Anil, prepare the Bank Reconciliation Statement as on 31 st March, 2026 after amending the Cash Book on that date:
| ₹ | ||
| 1 | Bank overdraft as per Cash Book | 16,500 |
| 2 | Cheques issued but not presented for payment | 8,750 |
| 3 | Cheques deposited with the bank but not collected | 10,500 |
| 4 | Cheques recorded in the Bank Column of the Cash Book but not sent to the bank for collection | 2,000 |
| 5 | Bank charges debited in the Bank Statement | 250 |
| 6 | A bill for ₹ 3,000 (discounted with the bank in February, 2026) dishonoured on 31st March, 2026 and noting charges paid by the bank | 30 |
| 7 | Premium on the Life Insurance Policy of Anil paid by the bank as per standing instructions | 1,800 |
Solution:-
