[DK Goel] Q. 25, Q. 26 Bank Reconciliation Statements Solutions Class 11 CBSE (2025-26)
Solutions of Question number 25 and 26 of Chapter 16 Bank Reconciliation Statements DK Goel class 11 CBSE (2025-26)
Q. 25. From the following items prepare a Bank Reconciliation Statement on 31st May 2024:
(a) Bank balance as per Cash Book on 31st May 2024 ₹ 17,600.
(b) Cash and cheques totalling ₹ 36,000 were sent to bank during May but one cheque of ₹ 11,800 was shown in the Pass Book on 2nd June.
(c) As per instructions bankers have directly collected ₹ 4,100 from a customer but there is no mention of it in the Cash Book.
(d) Three cheques for ₹ 10,000, ₹ 12,000 and ₹ 4,800 respectively were drawn on 27th May but the cheque for ₹ 4,800 was encashed on 1st June.
(e) On 31st May bankers had debited ₹ 45 as bank charges but had intimated it on 3rd June.
(f) ₹ 16,200 were withdrawn from bank on 25th May but there is no entry for it in the Cash Book.
[Ans. Overdraft Balance as per Pass Book ₹ 1,545.]
Solution:-
Q. 26. On 31st December, 2024 the Cash Book of Gopal showed debit balance of ₹ 12,000. On comparing the Cash Book with the Pass Book, the following discrepancies were noted:-
(a) Cheques were issued for ₹ 15,000, but of them cheques for ₹ 7,700 have not yet been presented.
(b) Cheques for ₹ 8,000 were deposited in bank but of these cheques for ₹ 2,000 were not recorded in the Cash Book.
(c) Cheques deposited in bank but not credited ₹ 3,800.
(d) A cheque for ₹ 350 was paid into bank but bank credited the amount with ₹ 530 by mistake.
(e) Bank received interest on debentures on behalf of Gopal amounting to ₹ 300.
(f) It was also found that the total of one page on the payment side of the Cash Book was ₹ 4,520 but it was written on the next page as ₹ 5,420.
Prepare a Bank Reconciliation Statement.
[Ans. Cr. Balance as per Pass Book ₹ 19,280.]
Solution:-
