[ISC] Q 35, Q 36 Bank Reconciliation Statement Solutions TS Grewal class 11 (2026-27)

Solution of Question number 35 and 36 Bank Reconciliation statement TS Grewal Class 11 ISC Board 2026-27 Session

Q. 35. From the following particulars, ascertain the bank balance as per the Pass Book as on 31st March, 2026 (a) without correcting the Cash Book balance and (b) after correcting the Cash Book balancе:

(i) The bank balance as per the Cash Book on 31st March, 2026 40,000.

(ii) Cheques issued but not presented for payment up to 31st March, 2026 amounted to 10,000.

(iii) Cheques paid into the bank, but not cleared up to 31st March, 2026 amounted to 15,000.

(iv) Interest on investments collected by the bank but not entered in the Cash Book 500.

(v) Cheques deposited in the bank but not entered in the Cash Book 12,500.

(vi) Bank charges debited in the Pass Book but not entered in the Cash Book 100.

Solution:-

(a)

(b)

Q. 36. From the following information, find out corrected bank balance as per the Cash Book and thereafter prepare Bank Reconciliation Statement as on 31st March, 2026 of a sole proprietor:

		₹
1	Bank overdraft as per the Cash Book.	80,000
2	Cheques deposited as per the bank statement but not entered in the Cash Book.	3,000
3	Cheques recorded for collection but not sent to the bank.	10,000
4	Credit side of bank column casted short.	1,000
5	Bank charges recorded twice in the Cash Book.	100
6	Customer’s cheque returned as per the Bank Statement.	4,000
7	Cheques issued but dishonoured on technical grounds.	3,000
8	Bills collected by bank directly.	20,000
9	Cheque received entered twice in the Cash Book.	5,000

Solution:-