[CBSE] Q 15, Q 16 Bank Reconciliation Statement Solutions TS Grewal class 11 (2025-26)
Solution of Question number 15 and 16 Bank Reconciliation statement TS Grewal Class 11 CBSE Board 2025-26 Session
Q. 15. Prepare Bank Reconciliation Statement as on 31st March, 2024 from the following particulars:
| (i) Bank Balance as per Pass Book. | 10,000 |
| (ii) Cheque deposited into the Bank, but no entry was passed in the Cash Book. | 500 |
| (iii) Cheques received and entered in the Cash Book but not sent to bank. | 1200 |
| (iv) Credit side of the Cash Book bank column cast short. | 200 |
| (v) Insurance premium paid directly by the bank under the standing advice. | 600 |
| (vi) Bank charges entered twice in the Cash Book. | 20 |
| vii) Cheque issued but not presented to the bank for payment. | 500 |
| viii) Cheque received entered twice in teh Cash Book. | 1,000 |
| ix) Bank had wrongly allowed interest of ₹ 5,000, which was reversed by it on 5th April, 2023. |
[Balance as per Cash Book (Dr.) – ₹ 6,980.]
Solution:-
Q. 16. Bank Reconciliation Statement is prepared as on 31st March, 2023 starting with credit balance as per Bank Pass Book.
State whether the following transactions will be shown in the Bank Reconciliation Statement by adding or deducting these from the given balance giving reason:
(i) Bank had allowed interest and credited the account by ₹ 5,000.
(ii) Cheque of ₹ 10,000 deposited by a customer in the bank was not recorded in Cash Book.
(iii) Bank Charges charged by the bank ₹ 5,000.
(iv) Cheques of ₹ 25,000 issued not recorded in the Cash Book were paid and debited to the accounts by the bank.
(v) Receipts Side of the Cash Book was overcast by ₹ 2,000.
(vi) Payments Side of the Cash Book was undercast by ₹ 5,000.
[Transactions to be added: (iii), (iv), (v), (vi); Transactions to be deducted: (i), (ii).]
Solution:-
(i) Deducted:
₹ 5,000 will be deducted from Pass Book Balance since it is not recorded in the cash book. By deducting the amount, the Bank Pass Book balance will reduce and will be at par with Cash Book balance.
(ii) Deducted:
₹ 10,000 will be deducted from Pass Book Balance since it is not recorded in the Cash Book. By deducting the amount, the Bank Pass Book balance will reduce and will be at par with Cash Book balance.
(iii) Added:
₹ 5,000 will be added to the Pass Book Balance since it decreases the bank pass book and it is not recorded in the cash book. By adding the amount, the bank pass book balance will increase and will be at par with Cash book balance.
(iv) Added:
₹ 25,000 will be added to the Pass Book Balance since it decreases the bank pass book but it is not recorded in the cash book. By adding the amount, the bank pass book balance will increase and will be at par with Cash book balance.
(v) Added:
₹ 2,000 will be added to the Pass Book Balance since it increases the cash book balance but wrongly. By adding the amount, the bank pass book balance will increase and will be at par with Cash Book balance.
(vi) Added:
₹ 5,000 will be added to the Pass Book Balance since it increases the cash book balance wrongly. By adding the amount, the pass book balance will increase and will be at par with cash book balance.
Below is the list of all solutions of the Bank Reconciliation statement TS Grewal CBSE Board
