Question 1

Question No 01 Chapter No 11 - D.K Goal 11 Class

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Question No 01 Chapter No 11
01. Rim Zim Ltd. maintains a current account with the State Bank of India. On 31st March 2017, the bank column of its cash book showed a debit balance of 1,54,300. However, the bank statement showed a different balance as on that date. The following were the reasons for the difference :

(i)
Cheques deposited, but not yet credited by the bank
75,450

(ii)
Cheques issued, but not yet presented for payment
80,750

(iii)
Bank charges not yet recorded in the cash bo

Question 2

Question No 02 Chapter No 11 - D.K Goal 11 Class

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Question No 02 Chapter No 11
02.The balance of cash at the bank as shown by the Cash Book of Pan & Co. on 31st December 2016, was 7,500. On checking the entries in the Cash Book with the Pass Book, it was ascertained that cheques of 500 and 700 respectively paid in on 30th December, were not credited until the 2nd January following and three cheques of 600, 800 and 1,200 issued on the 28th December were not presented until the 3rd of January. There was a credit of 125 in the Pass Book in re

Question 3

Question No 03 Chapter No 11 - D.K Goal 11 Class

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Question No 03 Chapter No 11
03. On 30th June 2014, the bank column of Mohan Kapoor's Cash Book showed a debit balance of 12,000. On checking the Cash Book with bank statement you find that:-1. Cheques paid into Bank 8,000, but out of these only cheques of 6,500 were cleared and credited by the Bankers up to 30th June.2. Cheques of 9,200 were issued but out of these only cheques of 7,000 were presented for payment up to 30th June.3. The receipt column of the Cash Book has been undercast by 200.

Question 4

Question No 04 Chapter No 11 - D.K Goal 11 Class

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Question No 04 Chapter No 11
04. On 30th June 2014, the bank balance as per Sanjay Yadav's Cash Book was 1,500. On comparing with the Pass Book the following information was received:-1. Cheques amounting to 7,290 were issued on 28th June, of which one cheque of 1,300 was presented in the bank for payment on 4th July.2. Cheques deposited into bank for 10,000, but of these cheques for 4,000 were cleared and credited in July.3. Interest and Dividend on investments 580 collected by bank and credit

Question 5

Question No 05 Chapter No 11 - D.K Goal 11 Class

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Question No 05 Chapter No 11
05.On comparing the Cash Book with Pass Book of Naman it is found that on March 31, 2017, the bank balance of 40,960 showed by the Cash Book differs from the bank balance with regard to the following:(a) Bank charges 100 on March 31 2017, are not entered in the Cash Book.(b) On March 21, 2017, a debtor paid 2,000 into the company's bank in settlement of his account, but no entry was made in the Cash Book of the company in respect of this.(c) Cheques totaling 12,980

Question 6

Question No 06 Chapter No 11 - D.K Goal 11 Class

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Question No 06 Chapter No 11
When Credit Balance(Overdraft) as per cash Books is Given:-
06.Prepare Bank Reconciliation Statement as of 31st January 2017, if Cash Book of Mr. Sanjay showed a credit balance of 20,100.(i) The bank had paid a fire insurance premium of 550 which does not appear in the Cash Book.(ii) Cheques for 25,000 issued during January, but cheques for only 18,500 were presented for payment.(iii) Interest collected by bank 740.(iv) Cheques of 8,700 were deposited into the bank,

Question 7

Question No 07 Chapter No 11 - D.K Goal 11 Class

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Question No 07 Chapter No 11
07. Tiwari and Sons find that the bank balance shown by their Cash Book on December 31, 2016, is 40,500 (Credit) but the Pass Book shows a difference due to the following reasons:(i) A cheque for 5,000 drawn in favour of Manohar has not yet been presented for payment.(ii) A post-dated cheque for 900 has been debited in the bank column of the Cash Book but it could not have been presented in any case.(iii) Cheques totalling 10,200 deposited with the bank have not yet

Question 8

Question No 08 Chapter No 11 - D.K Goal 11 Class

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Question No 08 Chapter No 11
08. On 30th June 2014, the Cash Book of a trader shows a bank overdraft of 2,500. The following information is available:-1. Cheques amounting to 14,600 had been paid to the bank, but of these only 12,200 were credited in the Pass Book, up to 30th June 2014.2. He had also issued cheques amounting to 10,000, out of which only 3,600 had been presented for payment.3. A cheque of 500 which he had debited to the bank account was not sent to the bank for collection by mis

Question 9

Question No 09 Chapter No 11 - D.K Goal 11 Class

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Question No 09 Chapter No 11
09. On 31st December 2019 the Cash Book of Basu showed an overdraft of 18,000 with the Bank of India. The balance did not agree with the balance as shown by the Bank Pass Book and you find that Basu had paid into the Bank on 26th December four cheques for 10,000; 12,000; 6,000 and 8,000. Of these, the cheque for 6,000 wascredited by the bank in January 2015. Basu had issued on 24th December three cheques for 15,000, 12,000,and 7,000. The first two cheques were prese

Question 10

Question No 10 Chapter No 11 - D.K Goal 11 Class

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Question No 10 Chapter No 11
10. On 31st December 2019 my Cash Book showed a credit balance of 8,800. I had paid into Bank three cheques amounting to 6,000 on 24th December of which I found 3,200 have been credited in the Pass Book under date 5th January 2015. I had issued cheques amounting to 8,000 before 31st December of which I found 2,500 have been debited in the Pass Book after 1st January 2020. I find a debit of 50 in respect of bank charges in the Pass Book which I have adjusted in the C

Question 11

Question No 11 Chapter No 11 - D.K Goal 11 Class

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Question No 11 Chapter No 11
11. My bank Pass Book showed an overdraft of 6,500 on 31st March, 2017. This does not agree with the Cash Book balance. From the following particulars ascertain the Cash Book balance:-Cheques amounting to 15,000 were paid into bank in March, out of which, it appears, only cheques amounting to 4,500 were credited by bank. Cheques issued during March amounted in all to 11,000. Out of these cheques for 3,000 were unpaid on 31st March, 2017. The Pass Book stands debited

Question 12

Question No 12 Chapter No 11 - D.K Goal 11 Class

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Question No 12 Chapter No 11
12. Prepare the Bank Reconciliation Statement from the following particulars for the period ending 31st December 2019.(a) Overdraft as per Pass Book on 31-12-2012 7,600.(b) Cheques deposited but not collected by the bank 8,560.(c) Incidental charges not recorded in Cash Book 80.(d) Cheques were issued for 7,800 but only 4,400 were presented for payment.(e) Insurance premium paid by the bank not recorded in the Cash Book 4,200.(f) On 31st December 2012 cash was depos

Question 13

Question No 13 Chapter No 11 - D.K Goal 11 Class

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Question No 13 Chapter No 11
13. Prepare a Bank Reconciliation Statement from the following particulars:-On 31st December 2019, I had an overdraft of 750 as shown by my Pass Book. I had issued cheques amounting to 250 of which 200 worth only seem to have been presented for payment. Cheques amounting to 100 had been paid in by me on 30th December, but of these only 75 were credited in the Pass Book. I also find that a cheque for 10 which I had debited to the bank account in my books has been omi

Question 14

Question No 14 Chapter No 11 - D.K Goal 11 Class

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Question No 14 Chapter No 11
14. On 31st January, 2018 the Pass Book of Shri M.L. Gupta shows a debit balance of 41,000. Prepare a bank reconciliation statement from the following particulars:-1. Cheques amounting to 15,600 were drawn on 27th January, 2017. Out of which cheques for 11,000 were encashed up to 31-1-2018.2. A wrong debit of 800 has been given by the bank in the Pass Book.3. A cheque for 200 was credited in the Pass Book but was not recorded in the Cash Book.4. Cheques amounting to

Question 15

Question No 15 Chapter No 11 - D.K Goal 11 Class

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Question No 15 Chapter No 11
15. Prepare a Bank Reconciliation Statement on 31 December 2019 from the following particulars:-(a) A's overdraft as per Pass Book 20,000 as of 31st Dec.(b) On 30th December, cheques had been issued for 80,000, of which cheques worth 15,000 only had been encashed up to 31st December.(c) Cheques amounting to 6,500 had been paid into the bank for collection but of these only 2,500 had been credited in the Pass Book.(d) The bank has charged 700 as interest on overdraft

Question 16

Question No 16 Chapter No 11 - D.K Goal 11 Class

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Question No 16 Chapter No 11
When credit Balance(Favorable Balance ) as per Pass Book is given16. On 31st March 2015 the Pass Book shows a credit balance of 9,000. Prepare a Bank Reconciliation Statement from the following particulars:-

1. Cheques issued but not yet presented for payment
7,000

2. Cheques issued but omitted to be recorded in the Cash Book
3,800

3. Cheques paid into bank but not yet collected by the bank
2,600

4. Premium on Life Policy paid by the bank on standing advice

Question 17

Question No 17 Chapter No 11 - D.K Goal 11 Class

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Question No 17 Chapter No 11
17. From the following particulars, prepare a Bank Reconciliation Statement of Sh. Yadav on 31st December 2019:-Balance as per Pass Book on 31st December, 2014 is 11,000. Cheques for 6,200 were issued during the month of December but of these cheques for 900 were presented in the month of January, 2015 and one cheque for 500 was not presented for payment. Cheque and cash amounting to 5,700 were deposited in bank during December but credit was given for 4,700 only. A

Question 18

Question No 18 Chapter No 11 - D.K Goal 11 Class

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Question No 18 Chapter No 11
18. Prepare Bank Reconciliation Statement from the following particulars on June 30, 2017:Bank Statement showed a favorable balance of 9,214.(a) On 29th June, the bank credited the sum of 1,650 in error.(b) Certain cheques, valued at 4,500 issued before June 30, were not cleared.(c) A hire purchase payment of 950, made by a standing order was not entered in the cash book.(d) A cheque of 600 received, deposited and credited by bank, was accounted as a receipt in the

Question 19

Question No 19 Chapter No 11 - D.K Goal 11 Class

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Question No 19 Chapter No 11
19.On 30th June 2014 Pass Book showed a balance of 5,200. Prepare Bank Reconciliation Statement from the following particulars:-I. Out of total cheques amounting to 16,000 deposited, cheques amounting to 9,000 were credited in June 2020, Cheques amounting to 3,000 were credited in July 2014, and the rest have not been collected so far.II. Out of total cheques amounting to 45,000 drawn, cheques amounting to 7,500 were presented in June 2020, Cheques amounting to 18,0

Question 20

Question No 20 Chapter No 11 - D.K Goal 11 Class

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Question No 20 Chapter No 11
20. On 30th June, 2020 the Pass Book of Sh. Mahabir Prashad showed a balance of 22,000. On comparing the PassBook with Cash Book the following differences were found:-1. Mahabir Prashad had paid into the Bank on 26th June four cheques for 3,000; 6,000; 8,000 and 10,000. Of these, the cheque for 6,000 was credited by the bank in July 2020.2. On 23rd June three cheques were drawn for 12,000; 13,000 and 16,000. The first two cheques were presented to the bank for payme

Particular	Plus Items (Rs)	Minus Items (Rs)
Debit Balance as per Cash Book	1,54,300
Add: (ii) Cheques issued but not presented	80,760
(iv) Cheques received by bank directly from Trade Debtors	1,35,200
(vi) Dividend collected not recorded in Cash Book	1,000
Less: (i) Cheques deposited but not credited by the bank		75,450
(iii) Bank charges not recorded in the Cash Book		1,135
(v) Insurance premium paid as per standing instructions		15,400
Credit Balance as per Pass Book		2,79,275
	3,71,260	3,71,260

(i)	Cheques deposited, but not yet credited by the bank	75,450
(ii)	Cheques issued, but not yet presented for payment	80,750
(iii)	Bank charges not yet recorded in the cash book	1,135
(iv)	Cheques received by the bank directly from trade debtors	1,35,000
(v)	An insurance premium paid by the bank as per standing instructions, but not yet recorded in the cash book	14,400
(vi)	Dividend collected by the bank, but not yet recorded in the cash book	1,000

D.K Goal +1 New ISC Accountancy Solutions Chapter No. 11 - Bank Reconciliation Statement

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Question No 01 Chapter No 11 - D.K Goal 11 Class

The solution of Question No 01 Chapter No 11: -

D K Goel – New ISC Accountancy -(Class 11 - ICSE)- Solution

Question No 02 Chapter No 11 - D.K Goal 11 Class

Question No 03 Chapter No 11 - D.K Goal 11 Class

Question No 04 Chapter No 11 - D.K Goal 11 Class

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Question No 48 Chapter No 11 - D K Goal Class +1

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