[DK Goel] Q. 31, Q. 32 Bank Reconciliation Statements Solutions Class 11 CBSE (2025-26)

Solutions of Question number 31 and 32 of Chapter 16 Bank Reconciliation Statements DK Goel class 11 CBSE (2025-26)

Q. 31. Prepare bank reconciliation statement of Dinesh on 30th June 2024 with following particulars:

(i) Pass Book showed an overdraft of ₹ 15,000 on 30th June 2024.

(ii) A cheque of ₹ 200 was deposited in bank but not recorded in Cash Book.

(iii) Cheques of ₹ 17,000 were issued but cheques worth only ₹ 10,000 were presented for payment up to 30th June.

(iv) Cheques of ₹ 2,000 were received and recorded in Cash Book but not sent to bank.

(v) Cheques of ₹ 10,000 were sent to bank for collection; out of these cheques of ₹ 2,000 and of ₹ 1,000 were credited respectively on 8th July and 10th July and the remaining cheques were credited before 30th June.

(vi) Bank paid ₹ 300 fee of Chamber of Commerce on behalf of Dinesh, which was not recorded in Cash Book.

(vii) Bank charged interest on overdraft ₹ 800 which was not recorded in Cash Book.

(viii) ₹ 40 for bank charges were recorded two times in Cash Book and bank expenses of ₹ 35 were not at all recorded in Cash Book.

(ix) Total of credit side of bank coloumn of Cash Book was undercast by ₹ 1,000 by mistake.

[Ans. Overdraft as per Cash Book ₹ 15,105.]

Solution:-

Q. 32. Prepare a Bank Reconciliation Statement as on 31st March 2025 from the following informations:

		₹
(a)	Cash Book Balance (Overdraft)	12,500
(b)	Cheques deposited but not recorded in Cash Book	2,000
(c)	Cheque received but not sent to Bank	1,500
(d)	Credit side of the Bank Column of Cash Book has been overcast	60
(e)	Bank charges entered in Pass Book twice	75
(f)	Amount directly collected by the Bank	4,000
(g)	Deposited cheques returned dishonoured by Bank	1,700
(h)	Electricity Bill paid by Bank as per instruction	800
(i)	Cheques issued but not presented for payment	5,400
(j)	Cheques deposited but not cleared	3,200

[Ans. Pass Book Overdraft ₹ 8,315.]

Solution:-