[ISC] Q 3, Q 4 Bank Reconciliation Statement Solutions TS Grewal class 11 (2026-27)
Solution of Question number 3 and 4 Bank Reconciliation statement TS Grewal Class 11 ISC Board 2026-27 Session
Q. 3. From the following particulars, ascertain the balance in the Pass Book as on 31st January, 2025:
(i) Balance as per Cash Book as on 31st January, 2025 ₹ 14,000.
(ii) Out of the total cheques drawn amounting to ₹ 12,000, cheques aggregating ₹ 4,000 were presented for payment in January, 2025, cheques aggregating ₹ 5,000 were presented in February, 2025 and the rest have not been presented.
(iii) Out of the total cheques deposited amounting to ₹ 8,000, cheques aggregating ₹ 2,000 were credited in January, 2025, cheques aggregating ₹ 3,000 were credited in February, 2025 and the rest have not been collected.
(iv) Bank has debited ₹ 200 as bank changes and has credited ₹ 450 on account of interest.
[Ans. Balance as per Pass Book – ₹ 16,250.]
Solution:-
Q. 4. On 31st December, 2024 bank column of the Cash Book of Gurman showed balance of ₹ 12,000 but the Pass Book showed a different balance due to the following reasons:
(i) Cheques paid into the bank ₹ 8,000 but out of these only cheques of ₹ 6,500 credited by bankers.
(ii) The receipts column of the Cash Book undercast by ₹ 200.
(iii) On 29th June, a customer deposited ₹ 3,000 directly in the Bank Account but it was entered in the Pass Book only.
(iv) Cheques of ₹ 9,200 were issued of which ₹ 2,200 were presented for payment on 15th July.
(v) Pass Book shows a credit of ₹ 330 as interest and a debit of ₹ 60 as bank charges.
(vi) The bank had wrongly debited the account of Gurman by ₹ 2,000, which was rectified after 31st December, 2022.
Prepare Bank Reconciliation Statement as on 31st December, 2022.
Prepare Bank Reconciliation Statement as on 30th June, 2022.
[Balance as per Pass Book – ₹ 14,170.]
Solution:-
