[ISC] Q 37 Bank Reconciliation Statement Solutions TS Grewal class 11 (2026-27)
Solution of Question number 37 Bank Reconciliation statement TS Grewal Class 11 ISC Board 2026-27 Session
Your are given the Bank Pass Book and Cash Book (Bank Column only) of Goodwill Trading Co. for the month of March, 2026. You are required to prepare Amended Cash Book and thereafter prepare Bank Reconciliation Statement reconiling the entries in Amended Cash Book with the Bank Pass Book.
Bank Pass Book
| Date 2026 | Particulars | Withdrawals (₹) | Deposits (₹) | Dr. or Cr. | Balance |
| March 1 | By Balance B/d | Cr. | 95,000 | ||
| March 4 | To Amit | 20,000 | Cr. | 75,000 | |
| March 5 | To Cash | 20,000 | Cr. | 55,000 | |
| March 6 | By Karun Karpets | 50,000 | Cr. | 1,05,000 | |
| March 6 | By Tarun & Co. | 1,10,000 | Cr. | 1,05,000 | |
| March 7 | To Cash | 1,00,000 | Cr. | 2,15,000 | |
| March 7 | By Interest Collected | 5,000 | Cr. | 1,15,000 | |
| March 7 | By Dividend Credited | 5,000 | Cr. | 1,20,000 | |
| March 10 | By MTNL | 6,000 | Cr. | 1,25,000 | |
| March 11 | By BSES | 11,000 | Cr. | 1,19,000 | |
| March 17 | By F.D Proceeds | 2,50,000 | cr. | 1,08,000 | |
| March 25 | To Karan & Co. | 1,20,000 | Cr. | 3,58,000 | |
| March 26 | To F.D Proceeds Reversed | 2,50,000 | Dr. | 12,000 | |
| March 27 | By Universal Granites | 70,000 | Cr. | 58,000 | |
| March 31 | To Interest | 100 | Cr. | 57,900 | |
| March 31 | To Bank Charges | 750 | Cr. | 57,150 | |
| March 31 | To LIC | 10,000 | Cr. | 47,150 |
Cash Book (Bank Column Only)
| Date | Particulars | ₹ | Date | Particulars | ₹ |
| 2026 March 1 | To Balance b/d | 95,000 | 2026 March 4 | By Amit | 20,000 |
| March 6 | To Karun Karpets | 50,000 | March 5 | By Cash A/c | 20,000 |
| March 6 | To Tarun & Co. | 1,10,000 | March 7 | By Cash (Salaries) | 1,00,000 |
| March 27 | To Universal Granites | 70,000 | March 10 | By MTNL | 6,000 |
| March 29 | To Alby Stores | 50,000 | March 11 | By BSES | 11,000 |
| March 12 | By Karan & Co. | 1,20,000 | |||
| March 26 | By Grey & Co. | 10,000 | |||
| March 26 | By John Bros. | 20,000 | |||
| March 27 | By Jacob Trading Co. | 30,000 | |||
| March 28 | By Drawings A/c (LIC) | 10,000 | |||
| March 31 | By Balance c/d | 28,000 | |||
| 3,75,000 | 3,75,000 |
Solution:-
