[DK Goel] Q. 23, Q. 24 Bank Reconciliation Statements Solutions Class 11 CBSE (2025-26)
Solutions of Question number 23 and 24 of Chapter 16 Bank Reconciliation Statements DK Goel class 11 CBSE (2025-26)
Q. 23. The Cash Book of a merchant showed a overdraft balance of ₹ 15,700 on 31st December 2024. On comparing it with the Pass Book, the following differences were noted:
(i) Cheques amounting to ₹ 12,250 were deposited into the bank, out of which cheques for ₹ 8,200 have been credited in the Pass Book on 2nd January, 2025.
(ii) Cheques were issued amounting to ₹ 8,300 of which cheques for ₹ 2,000 have been cashed upto 31st Dec.
(iii) A cheque of ₹ 4,250 issued to a creditor, has been entered in the Cash Book as ₹ 4,520.
(iv) Bank charges of ₹ 480 on 30th November 2024 and ₹ 240 on 30th December 2024 have not been entered in the Cash Book.
(v) A cheque for ₹2,000 deposited into the bank appear in the Pass Book, but not recorded in the Cash Book.
(vi) A cheque for ₹ 3,700 deposited into the bank appear in the Pass Book, was recorded in the cash column of the Cash Book.
You are required:
(i) to make appropriate adjustments in the cash book, bringing down the correct balance, and
(ii) to prepare a bank reconciliation statement with the adjusted balance.
[Ans. (i) Corrected balance of the Cash Book (Cr.) ₹ 10,450; (ii) Bank Balance as per Pass Book (Overdraft) ₹ 12,350.]
Solution:-
Hint: In item no. (iii), ₹ 270 will be recorded on the Debit Side of amended cash book.
Q. 24. On 31st March, 2023 the bank column of the Cash Book of Mr. Rajesh showed a debit balance of ₹ 5,200. On examining the Pass Book you find that:
(i) Cheques of ₹ 20,000 were sent to bank for collection; Out of these cheques of ₹ 4,000 and of ₹ 5,000 were credited respectively on 5th April and 6th April respectively and the remaining cheques were credited before 31st March.
(ii) A cheque for ₹ 7,500 received from a customer although entered in the bank column of the Cash Book, was omitted to be paid into the bank.
(iii) Cheques drawn for ₹ 25,000 were not presented for payment.
(iv) Credit side of the bank column of the Cash Book was overcast by ₹ 100.
(v) No entry has been made in the Cash Book to record the dishonour on 28th March 2023, of a cheque for ₹ 9,000 received from a customer.
(vi) A cheque for ₹ 2,500 issued to a creditor was wrongly entered in the cash column of the Cash Book.
(vii) In the Cash Book, bank charges of ₹ 200 were entered twice while another bank charge of ₹ 500 was not recorded at all.
You are required to show the necessary corrections in the Cash Book and to prepare a statement reconciling the amended cash balance with the shown in bank Pass Book.
[Ans. Amended balance as per Cash Book (Cr.) ₹ 6,500; Pass Book Cr. Balance ₹ 2,000.]
Solution:-
