[ISC] Q 23, Q 24 Bank Reconciliation Statement Solutions TS Grewal class 11 (2026-27)
Solution of Question number 23 and 24 Bank Reconciliation statement TS Grewal Class 11 ISC Board 2026-27 Session
Q 23. Overdraft balance shown by the bank column in the Cash Book of Vivek is ₹ 45,000. Prepare Bank Reconciliation Statement as on 31st December, 2017:
(i) A post-dated cheque of ₹ 5,000 previously discounted with the bank had been dishonoured and debited in the pass book.
(ii) Interest on investment collected by the bank and credited in the Pass Book ₹ 1,500.
(iii) Cheques deposited into bank but not yet collected ₹ 7,500.
(iv) Interest charged by the bank on overdraft balance ₹ 1,850.
(v) Cheques issued but not yet presented for payment ₹ 11,350.
(vi) Received a payment directly from a customer into bank account ₹ 12,500.
(vii) Cheques recorded in the Cash Book but not sent to the Bank for collection was ₹ 17,500.
(viii) Bank Charges debited as per Pass Book ₹ 500.
[Overdraft balance as per Pass Book – ₹ 52,000.]
Solution:-
Q. 24. From the following information, prepare Bank Reconciliation Statement as on 31st March, 2026:
| (i) Bank Overdraft as per Pass Book. | 36,000 |
| (ii) Cheques issued but not presented for payment. | 19,700 |
| (iii) Cheques deposited with bank but not collected. | 25,000 |
| (iv) Cheques entered in Cash Book but not banked. | 9,000 |
| (v) Directly deposited to bank by a customer | 11,000 |
[Overdraft as per Cash Book – ₹ 32,700.]
Solution:-
