Bank Reconciliation Statement | Accountancy Class 11 - Commerce PDF Download

 Page 1


 
Q.1 Prepare Bank Reconciliation Statement from the following: 
    ? 
(i) Debit balance as per the Cash Book. 15,000 
(ii) Cheques deposited but not cleared. 1,000 
(iii) Cheques issued but not presented. 1,500 
(iv) Bank interest. 200 
 
 
 
 
 
The solution can be represented as follows 
 
 
 
 
 
 
 
 
Q.2 Ramesh has his account at Punjab National Bank, Delhi. According to his Cash Book, his bank 
balance on 31st March, 2019 was ? 72,950. He sent cheques for ? 90,075 to his bank for collection but 
cheques amounted to ? 43,769 were not collected by that date. Out of the cheques issued by him in 
payment of his debts, cheques for ? 29,344 were not presented for payment. Prepare Bank Reconciliation 
Statement. 
The solution can be represented as follows 
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Q.1 Prepare Bank Reconciliation Statement from the following: 
    ? 
(i) Debit balance as per the Cash Book. 15,000 
(ii) Cheques deposited but not cleared. 1,000 
(iii) Cheques issued but not presented. 1,500 
(iv) Bank interest. 200 
 
 
 
 
 
The solution can be represented as follows 
 
 
 
 
 
 
 
 
Q.2 Ramesh has his account at Punjab National Bank, Delhi. According to his Cash Book, his bank 
balance on 31st March, 2019 was ? 72,950. He sent cheques for ? 90,075 to his bank for collection but 
cheques amounted to ? 43,769 were not collected by that date. Out of the cheques issued by him in 
payment of his debts, cheques for ? 29,344 were not presented for payment. Prepare Bank Reconciliation 
Statement. 
The solution can be represented as follows 
 
 
 
 
 
 
Q.3 On 31st March, 2019, Cash Book of Mahesh showed debit bank balance of ? 75,000. When compared 
with the Bank Statement, following facts were discovered. On 30th March, two cheques of ? 5,000 and ? 
7,000 were deposited in the bank but were not realised till date. On 28th March, three cheques of ? 6,000, 
? 8,000 and ? 12,000 were issued but none of these were presented to the bank for payment. On 31st 
March, bank credited ? 1,250 as interest but this was not recorded in the Cash Book. Similarly, the bank 
had charged ? 150 as bank charges but this was not recorded in the Cash Book. 
Bank paid insurance premium of ? 5,000 but it was recorded as ? 500 in Cash Book. Prepare Bank 
Reconciliation Statement on 31st March, 2019. 
 
The solution can be represented as follows 
 
 
 
 
 
 
 
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Q.1 Prepare Bank Reconciliation Statement from the following: 
    ? 
(i) Debit balance as per the Cash Book. 15,000 
(ii) Cheques deposited but not cleared. 1,000 
(iii) Cheques issued but not presented. 1,500 
(iv) Bank interest. 200 
 
 
 
 
 
The solution can be represented as follows 
 
 
 
 
 
 
 
 
Q.2 Ramesh has his account at Punjab National Bank, Delhi. According to his Cash Book, his bank 
balance on 31st March, 2019 was ? 72,950. He sent cheques for ? 90,075 to his bank for collection but 
cheques amounted to ? 43,769 were not collected by that date. Out of the cheques issued by him in 
payment of his debts, cheques for ? 29,344 were not presented for payment. Prepare Bank Reconciliation 
Statement. 
The solution can be represented as follows 
 
 
 
 
 
 
Q.3 On 31st March, 2019, Cash Book of Mahesh showed debit bank balance of ? 75,000. When compared 
with the Bank Statement, following facts were discovered. On 30th March, two cheques of ? 5,000 and ? 
7,000 were deposited in the bank but were not realised till date. On 28th March, three cheques of ? 6,000, 
? 8,000 and ? 12,000 were issued but none of these were presented to the bank for payment. On 31st 
March, bank credited ? 1,250 as interest but this was not recorded in the Cash Book. Similarly, the bank 
had charged ? 150 as bank charges but this was not recorded in the Cash Book. 
Bank paid insurance premium of ? 5,000 but it was recorded as ? 500 in Cash Book. Prepare Bank 
Reconciliation Statement on 31st March, 2019. 
 
The solution can be represented as follows 
 
 
 
 
 
 
 
 
 
 
Q.4 On 30th June, 2019, bank column of the Cash Book 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. 
 
Prepare Bank Reconciliation Statement as on 30th June, 2019. 
 
The solution can be represented as follows 
 
 
 
 
 
 
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Q.1 Prepare Bank Reconciliation Statement from the following: 
    ? 
(i) Debit balance as per the Cash Book. 15,000 
(ii) Cheques deposited but not cleared. 1,000 
(iii) Cheques issued but not presented. 1,500 
(iv) Bank interest. 200 
 
 
 
 
 
The solution can be represented as follows 
 
 
 
 
 
 
 
 
Q.2 Ramesh has his account at Punjab National Bank, Delhi. According to his Cash Book, his bank 
balance on 31st March, 2019 was ? 72,950. He sent cheques for ? 90,075 to his bank for collection but 
cheques amounted to ? 43,769 were not collected by that date. Out of the cheques issued by him in 
payment of his debts, cheques for ? 29,344 were not presented for payment. Prepare Bank Reconciliation 
Statement. 
The solution can be represented as follows 
 
 
 
 
 
 
Q.3 On 31st March, 2019, Cash Book of Mahesh showed debit bank balance of ? 75,000. When compared 
with the Bank Statement, following facts were discovered. On 30th March, two cheques of ? 5,000 and ? 
7,000 were deposited in the bank but were not realised till date. On 28th March, three cheques of ? 6,000, 
? 8,000 and ? 12,000 were issued but none of these were presented to the bank for payment. On 31st 
March, bank credited ? 1,250 as interest but this was not recorded in the Cash Book. Similarly, the bank 
had charged ? 150 as bank charges but this was not recorded in the Cash Book. 
Bank paid insurance premium of ? 5,000 but it was recorded as ? 500 in Cash Book. Prepare Bank 
Reconciliation Statement on 31st March, 2019. 
 
The solution can be represented as follows 
 
 
 
 
 
 
 
 
 
 
Q.4 On 30th June, 2019, bank column of the Cash Book 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. 
 
Prepare Bank Reconciliation Statement as on 30th June, 2019. 
 
The solution can be represented as follows 
 
 
 
 
 
 
 
 
 
Q.5 Cash Book 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. 
 
The solution can be represented as follows 
 
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Q.1 Prepare Bank Reconciliation Statement from the following: 
    ? 
(i) Debit balance as per the Cash Book. 15,000 
(ii) Cheques deposited but not cleared. 1,000 
(iii) Cheques issued but not presented. 1,500 
(iv) Bank interest. 200 
 
 
 
 
 
The solution can be represented as follows 
 
 
 
 
 
 
 
 
Q.2 Ramesh has his account at Punjab National Bank, Delhi. According to his Cash Book, his bank 
balance on 31st March, 2019 was ? 72,950. He sent cheques for ? 90,075 to his bank for collection but 
cheques amounted to ? 43,769 were not collected by that date. Out of the cheques issued by him in 
payment of his debts, cheques for ? 29,344 were not presented for payment. Prepare Bank Reconciliation 
Statement. 
The solution can be represented as follows 
 
 
 
 
 
 
Q.3 On 31st March, 2019, Cash Book of Mahesh showed debit bank balance of ? 75,000. When compared 
with the Bank Statement, following facts were discovered. On 30th March, two cheques of ? 5,000 and ? 
7,000 were deposited in the bank but were not realised till date. On 28th March, three cheques of ? 6,000, 
? 8,000 and ? 12,000 were issued but none of these were presented to the bank for payment. On 31st 
March, bank credited ? 1,250 as interest but this was not recorded in the Cash Book. Similarly, the bank 
had charged ? 150 as bank charges but this was not recorded in the Cash Book. 
Bank paid insurance premium of ? 5,000 but it was recorded as ? 500 in Cash Book. Prepare Bank 
Reconciliation Statement on 31st March, 2019. 
 
The solution can be represented as follows 
 
 
 
 
 
 
 
 
 
 
Q.4 On 30th June, 2019, bank column of the Cash Book 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. 
 
Prepare Bank Reconciliation Statement as on 30th June, 2019. 
 
The solution can be represented as follows 
 
 
 
 
 
 
 
 
 
Q.5 Cash Book 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. 
 
The solution can be represented as follows 
 
 
 
 
 
Q.6 From the following particulars, prepare Bank Reconciliation Statement as on 31st December, 2019: 
(i) Debit balance as per Cash Book ? 10,000. 
(ii) A cheque for ? 500 issued in favour of Karan has not been presented for payment. 
(iii) A bill for ? 700 retired by bank under a rebate of ? 20, the full amount of the bill was credited in the 
Cash Book. 
(iv) A cheque for ? 295 deposited in the bank has been dishonoured. 
(v) A sum of ? 800 deposited in the bank has been credited as ? 80 in the Pass Book. 
(vi) Payments side of the Cash Book has been undercast by ? 200. 
(vii) A bill receivable for ? 1,000 (discounted with the bank in November 2019) dishonoured on 31st 
December, 2019. 
 
 
The solution can be represented as follows