[DK Goel] Q. 13, Q. 14 Bank Reconciliation Statements Solutions Class 11 CBSE (2025-26)
Solutions of Question number 13 and 14 of Chapter 16 Bank Reconciliation Statements DK Goel class 11 CBSE (2025-26)
Q. 13. On 31st January, 2023 the Pass Book of Shri M.L. Gupta shows a debit balance of ₹ 41,000. Prepare a bank reconciliation statement from the following particulars:
(1) Cheques amounting to ₹ 15,600 were drawn on 27th January, 2023. Out of which cheques for ₹ 11,000 were encashed up to 31-1-2023.
(2) A wrong debit of ₹ 800 has been given by the bank in the Pass Book.
(3) A cheque for ₹ 200 was credited in the Pass Book but was not recorded in the Cash Book.
(4) Cheques amounting to ₹ 21,000 were deposited for collection. But out of these, cheques for ₹ 7,400 have been credited in the Pass Book on 5th February, 2023.
(5) A cheque for ₹ 1,000 was returned dishonoured by the bank and weas debited in the Pass Book only.
(6) Interest on Overdraft and Bank charges amounting to ₹ 100 were not entered in the Cash Book.
(7) A cheque of ₹ 500 debited in the Cash Book omitted to be banked.
[Ans. Overdraft as per Cash Book ₹ 36,000.]
Solution:-
Q. 14. Prepare a Bank Reconciliation Statement on 31st December, 2024 from the following particulars:-
(a) A’s overdraft as per Pass Book ₹ 20,000 as at 31st Dec.
(b) On 30th December, cheques had been issued for ₹ 80,000, of which cheques worth ₹ 15,000 only had been encashed up to 31st Decmber.
(c) Cheques amounting to ₹ 6,500 had been paid into the bank for collection but of these only ₹ 2,500 had been credited in the Pass Book.
(d) The bank has charged ₹ 700 as interest on overdraft and the intimation of which has been received on 2nd January 2020.
(e) The Bank Pass Book shows credit for ₹ 2,000 representing ₹ 1,400 paid by debtor of A direct into the bank and ₹ 600 collected direct by bank in respect of interest on A’s investment. A had no knowledge of these items.
(f) A cheque for ₹ 3,600 has been debited in bank column of Cash Book by A, but it was not sent to bank at all.
[Ans. Overdraft as per Cash Book, ₹ 78,700.]
Solution:-
