[DK Goel] Q. 17, Q. 18 Bank Reconciliation Statements Solutions Class 11 CBSE (2025-26)

Solutions of Question number 17 and 18 of Chapter 16 Bank Reconciliation Statements DK Goel class 11 CBSE (2025-26)

Q. 17. Prepare Bank Reconciliation Statement from the following particulars on June 30, 2024:

Bank Statement showed a favourable balance of ₹ 9,214.

(a) On 29th June, the bank credited the sum of ₹ 1,650 in error.

(b) Certain cheques, valued at ₹ 5,400 issued before June 30, were not cleared.

(c) A hire purchase payment of ₹ 950, made by a standing order was not entered in the cash book.

(d) A cheque of ₹ 600 received, deposited and credited by bank, was accounted as a receipt in the cash column of the cash book.

(e) Other cheques for ₹ 8,500 were deposited in June but cheques for ₹ 6,000 only were cleared by the bankers.

[Ans. Balance as per Cash Book ₹ 5,914.]

Solution:-

Q. 18. From the following Particulars, prepare Bank Reconciliation Statement as on 31st March, 2019.

(i) Pass book showed a credit balance of ₹ 12,560.

(ii) Cheque paid into bank but omitted to be recorded in cash book ₹ 3,200.

(iii) The payment side of bank column of cash book was undercast by ₹ 200.

(iv) There was a debit of ₹ 500 for bank charges and a credit of ₹ 700 for Interest allowed by bank.

(v) Cheques amounting to ₹ 8,500 were issued out of which cheques amounting to ₹ 2,500 were presented for payment in April.

(vi) Cheque issued to a creditor returned dishonoured on technical grounds ₹ 1,000.

(vii) Two cheques for ₹ 800 each were issued to seller of goods but only one cheque was recorded in cash book.

[Ans. Dr. Balance as per Cash Book ₹ 6,600.]

Solution:-