[ISC] Q 5, Q 6 Bank Reconciliation Statement Solutions TS Grewal class 11 (2026-27)
Solution of Question number 5 and 6 Bank Reconciliation statement TS Grewal Class 11 ISC Board 2026-27 Session
Q. 5. From the following particulars, prepare Bank Reconciliation Statement as on 31st December, 2025:
(i) Debit balance as per Cash Book 1,00,000.
(ii) A cheque for * 5,000 issued in favour of Karan has not been presented for payment.
(ii) A post-dated cheque of * 10,000 debited in the bank column of the Cash Book but not sent to bank
(iv) A cheque for *2,950 deposited in the bank has been dishonoured.
(v) A sum of 8,000 deposited in the bank has been credited as *800 in the Pass Book.
(vi) Payments side of the Cash Book has been undercast by ₹ 2,000.
Solution:-
Q. 6. Cash Book of John shows a balance of ₹ 12,500. On comparing the Cash Book with the Pass Book, following discrepancies were noted:
| (i) Cheques issued but not yet presented for payment. | 6,000 |
| (ii) Cheques deposited in the bank but not collected. | 9,000 |
| (iii) Bank paid insurance premium | 5,000 |
| (iv) Bank charges | 300 |
| (v) Directly deposited by a customer. | 8,000 |
| (vi) Interest on investment collected by bank. | 2,000 |
| (vii) Cash discount allowed of ₹ 200 was recorded on the debit side of the Bank column. |
Prepare Bank Reconciliation Statement.
[Balance as per Pass Book – ₹ 14,000.]
Solution:-
