[DK Goel] Q. 35, Q. 36 Bank Reconciliation Statements Solutions Class 11 CBSE (2025-26)
Solutions of Question number 35 and 36 of Chapter 16 Bank Reconciliation Statements DK Goel class 11 CBSE (2025-26)
Q. 35. From the following particulars prepare bank reconciliation statement as on 31st March 2025:
(a) Debit balance as per Cash Book ₹ 1,620.
(b) A cheque for ₹ 2,000 issued in favour of X has not bee presented for payment.
(c) A cheque for ₹ 750 deposited in bank has been dishonoured.
(d) A sum of ₹ 3,600 deposited in the bank has been credited as ₹ 360 in the Pass Book.
(e) Payment side of Cash Book has been undercast by ₹ 100.
[Ans. Overdraft as per Pass Book ₹ 470.]
Solution:-
Q. 36. Raghav & Co. have two bank accounts, Account No. 1 and Account No. II. From the following particulars relating to Account no. I, find out the balance on that account on December 31, 2024 according to the Cash Book of the firm.
(i) Cheques paid into bank prior to December 31, but not credted until after that date for ₹ 10,000.
(ii) Transfer of funds from Account No. II to Account No. I recorded by the bank on December 31, but entered in the Cash Book after that date for ₹ 8,000.
(iii) Cheques issued prior to December 31, but not presented until after that date for ₹ 7,429.
(iv) Bank charges debited by bank not entered in the Cash Book for ₹ 200.
(v) Interest debited by the bank not entered in the Cash Book ₹ 580.
(vi) Overdraft as per Pass Book ₹ 18,990.
[Ans. Overdraft as per Cash Book ₹ 23,639.]
Solution:-
Hint: In Item No. (ii) transfer of funds from Account No. II to Account No. I means that bank has credited ₹ 8,000 to Account No. I. Hence, it will be written in Minus Items in Bank Reconciliation Statement.
Below is the list of all solutions
| S.N | Solutions |
| 1 | Question – 1, 2 |
| 2 | Question – 3, 4 |
| 3 | Question – 5, 6 |
| 4 | Question – 7, 8 |
| 5 | Question – 9, 10 |
| 6 | Question – 11, 12 |
| 7 | Question – 13, 14 |
| 8 | Question – 15, 16 |
| 9 | Question – 17, 18 |
| 10 | Question – 19, 20 |
