[DK Goel] Q. 3, Q. 4 Bank Reconciliation Statements Solutions Class 11 CBSE (2025-26)
Solutions of Question number 3 and 4 of Chapter 16 Bank Reconciliation Statements DK Goel class 11 CBSE (2025-26)
Q. 3. On 30th June, 2024, the bank column of Mohan Kapoor’s Cash Book showed a debit balance of ₹ 12,000. On checking the Cash Book with bank statement you find that:-
(1) Cheques paid into Bank ₹ 8,000, but out of these only cheques of ₹ 6,500 were cleared and credited by the Bankers upto 30th June.
(2) Cheques of ₹ 9,200 were issued but out of these only cheques of ₹ 7,000 were presented for payment upto 30th June.
(3) The receipt column of the Cash Book has been undercast by ₹ 200.
(4) The Pass Book shows a credit of ₹ 330 as interest on investments collected by bankers and debit of ₹ 60 for bank charges.
(5) On 29th June a Customer deposited ₹ 3,000 direct in the bank account but it was entered only in the Pass Book.
Prepare a Bank Reconciliation Statement.
[Ans. Cr. Balance as per Pass Book ₹ 16,170.]
Solution:-
Q. 4. On 30th June 2024, the bank balance as per Sanjay Yadav’s Cash Book was ₹ 1,500. On comparing with the Pass Book the following information was received:-
(1) Cheques amounting to ₹ 7,290 were issued on 28th June, of which one cheque of ₹ 1,300 was presented in the bank for payment on 4th July.
(2) Cheques deposited into bank for ₹ 10,000, but of these cheques for ₹ 4,000 were cleared and credited in July.
(3) Interest and Dividend on investments ₹ 580 collected by bank and credited to his account but he did not have any information for this.
(5) Life Insurance Premium ₹ 750 paid by bank according to his standing orders.
(6) Bank Charges ₹ 25 not recorded in the Cash Book.
Prepare a Bank Reconciliation Statement.
[Ans. Overdraft (Dr. Balance) as per Pass Book ₹ 1,395.]
Solution:-
