Question 1

Question No 1 Chapter No 12 - T.S. Grewal 11 Class

Sarbjit Singh · Accepted Answer

Question No 1 Chapter No 12
Debit (Favorable) Balance as per cash book :
1. Prepare Bank Reconciliation Statement from the following :

Rs.

(i) Debit balance as per the Cashbook 
15,000

(ii) Cheque deposited but not cleared 
1,000

(iii) Cheque issued but not presented
1,500

(iv) Bank interest
200

The solution of Question No 1 Chapter No 12: -  
Bank Reconciliation Statement

Particular
Plus Items (Rs)
Minus Items (Rs)

Balance as per Cash Book(Dr)
15,0

Question 2

Question No 2 Chapter No 12 - T.S. Grewal 11 Class

Sarbjit Singh · Accepted Answer

Question No 2 Chapter No 12
2. Prepare Bank Reconciliation Statement from the following information :Cash at Bank as shown by the Cash Book Rs 75,000. Cheques were drawn but not yet presented:

Rs.

S. Sahai 
2,000

Man Mohan
3,000

The solution of Question No 2 Chapter No 12: - 
Bank Reconciliation Statement

Particular
Plus Items (Rs)
Minus Items (Rs)

Balance as per Cash Book(Dr)
75,000

S. Sahai
2,000

Man Mohan
3,000

Cheque paid into the b

Question 3

Question No 3 Chapter No 12 - T.S. Grewal 11 Class

Sarbjit Singh · Accepted Answer

Question No 3 Chapter No 12
3. On 31st March 2018, Cash Book showed a balance of Rs 15,000 as cash at bank, but the book Pass Book of the Same date Showed that cheque for Rs 1,850 Rs 1,000 and RS 1,750 respectively had not been presented for the payment; also cheque amounting to Ra 4,100 paid into the account had not yet been cleared :
The solution of Question No 3 Chapter No 12: - 
 
Bank Reconciliation Statement

Particular
Plus Items (Rs)
Minus Items (Rs)

Balance as per Cash Bo

Question 4

Question No 4 Chapter No 12 - T.S. Grewal 11 Class

Sarbjit Singh · Accepted Answer

Question No 4 Chapter No 12
4. Mr Ram Behari has his account at Punjab National Bank, Delhi. According to His cash Book, his bank balance on 31st March 2018 was Rs 72,950 He sent a cheque for Rs 90,075 to his bank for collection but cheque amounted to Rs 43,769 were not collected by that date. Out of cheque issued by him in payment of his Debts, a cheque for Rs 29,344 were not presented for Payment:Prepare Bank reconciliation Statement and determine the balance as Show by his passbook. 
The sol

Question 5

Question No 5 Chapter No 12 - T.S. Grewal 11 Class

Sarbjit Singh · Accepted Answer

Question No 5 Chapter No 12
5. On 31st March 2018 Cash Book of Mahesh Showed debit bank balance of Rs 75,000. When two compared with the Bank Statement, following facts Were Discovered. On 31st March, two cheques of Rs 5,000 and Rs 7,000 were deposited in the Bank but were not realized till date. On 28th March, three cheque of Rs 6,000 Rs 8,000 and Rs 12,000 were issued but none of these was presented to the Bank for payment .on 31st March, bank credit Rs 1,250 as interest but this was not reco

Question 6

Question No 6 Chapter No 12 - T.S. Grewal 11 Class

Sarbjit Singh · Accepted Answer

Question No 6 Chapter No 12
6. Cash Book of merchant showed a bank balance of Rs 23,000 on 31st March 2018. Ongoing through the Cash Book, It was found that two cheques for a cheque for Rs 5,000 and Rs 7,000 deposited in the Month of March were not credited in the Pass Book till 2nd April 2018 and three cheques for Rs 6,000 Rs 8,000 and Rs 12,000 issued on 28th March, were not presented for payment till 3rd April 2018. In addition to this, the bank had credited merchant for Rs 125 as interest a

Question 7

Question No 7 Chapter No 12 - T.S. Grewal 11 Class

Sarbjit Singh · Accepted Answer

Question No 7 Chapter No 12
7. On 30th June 2017 bank column of the Cash Book showed a balance of Rs 12,000 but the Pass Books showed a different balance due to the following reasons:Cheque paid into the bank Rs 8,000 but out of this only cheque of Rs 6,500 credited by bankers.The receipt column of the Cash Book undercast by 200On 29th June, a customer deposited Rs 3,000 directly in the Bank account but it was entered in the Pass Book only.Cheque of Rs 9,200 was issued of which Rs 2,200 were pr

Question 8

Question No 8 Chapter No 12 - T.S. Grewal 11 Class

Sarbjit Singh · Accepted Answer

Question No 8 Chapter No 128. Cash Book shows a balance of Rs 12,500. on comparing the cash book with the Pass Book, following discrepancies were noted:

Cheque issued but not yet presented for payment Rs 6,000
Cheque deposited in the bank but not collected Rs 9,000
Bank paid insurance premium Rs 5,000
Bank charges Rs 300
Directly deposited by a customer Rs 8,000
Interest on investment collected by Bank Rs 2,000
Cash discount allowed of Rs 200 was recorded on the debit side of the Bank column.P

Question 9

Question No 9 Chapter No 12 - T.S. Grewal 11 Class

Sarbjit Singh · Accepted Answer

Question No 9 Chapter No 12
9. From the following particular, prepare Bank Reconciliation Statement as on 31st December:

Debit Balance as per Cash Book
A cheque for Rs 500 issued in favour of Karan has not been presented for payment.
A bill for Rs 700 retired by the bank under a rebate of Rs 20 the full amount of bill was credited in cash Book
A cheque for Rs 295 deposited in the bank has been dishonoured
A sum of Rs 800 deposited in the bank has been credited as Rs 80 in the passbook
The paym

Question 10

Question No 10 Chapter No 12 - T.S. Grewal 11 Class

Sarbjit Singh · Accepted Answer

Question No 10 Chapter No 12
10. On examining the Bank statement of Green Ltd., it is found that the balance shown on 31st March 2018, differ from bank balance of Rs 23,650 show by the Cashbook on that date. From a detailed comparison of the entries, it is found that:

Rs 2,860 is entered in the Cashbook as paid into the bank on 31st March 2018 but not credited by a bank until the following day
Bank charges of Rs 70 on 31st March 2018 are not entered in the cash book
A bill for Rs 5,500 discoun

Question 11

Question No 11 Chapter No 12 - T.S. Grewal 11 Class

Sarbjit Singh · Accepted Answer

Question No 11 Chapter No 12
Credit (Favorable) balance as per the passbook
11. Prepare Bank Reconciliation Statement from the following particulars on 31st July 2017

Balance as per pass book Rs 50,000
Three cheques for Rs 6,000, Rs 3,937 and Rs 1,525 issued in last week of July 2017 were presented for payment to the bank in August 2017
Two cheques of Rs 500 and Rs 650 sent to the bank for the collection were not entered in the Passbook by 31st July 2017
The bank charged Rs 460 for its commiss

Question 12

Question No 12 Chapter No 12 - T.S. Grewal 11 Class

Sarbjit Singh · Accepted Answer

Question No 12 Chapter No 12
12. Prepare Bank Reconciliation Statement from the following particulars on 31st March 2018

Balance as per pass book Rs 10,000
Cheque deposited into the bank , but no entry was passed in cash book RS 500
Cheque received and entered in the cash book but not sent to bank Rs 1,200
Credit side of the cash book column cast short Rs 200
An insurance premium paid directly by the bank under the standing advice Rs 600
Bank charges entered twice in the cash book Rs 20
Cheque

Question 13

Question No 13 Chapter No 12 - T.S. Grewal 11 Class

Sarbjit Singh · Accepted Answer

Question No 13 Chapter No 12
13. Draw Bank Reconciliation statement showing adjustment between your cash book and pass book as on 31st March 2011

On 31st March 2011, your passbook showed a balance of Rs 6,000 to your credit
Before that date, you had issued cheque amounting to Rs 1,500 of which cheque of Rs 900 have been presented for payment
A cheque of Rs 800 paid by you into the bank on 29th March 2011 is not yet credited in the passbook
There was the credit of Rs 85 for interest on current

Question 14

Question No 14 Chapter No 12 - T.S. Grewal 11 Class

Sarbjit Singh · Accepted Answer

Question No 14 Chapter No 12
14. Prepare Bank Reconciliation statement as on 30th September,2016 from the following particulars:

Bank balance as per pass book Rs 10,000
Cheque received into bank but no entry was passed in cash book Rs 500
Cheque received and entered in cash book but not sent to bank Rs 1,200
Insurance premium paid directly by the bank Rs 800
Bank charges entered twice in cash book Rs 20
Cheque received entered twice in cash book Rs 1,000
Bill discounted dishonored not recorded

Question 15

Question No 15 Chapter No 12 - T.S. Grewal 11 Class

Sarbjit Singh · Accepted Answer

Question No 15 Chapter No 12
15. Bank statement of a customer shows a bank balance of Rs 62,000 on 31st March 2018. On comparing it with the cash book the following discrepancies were noted:

The cheque was paid into the bank in March but was credited in April:P-Rs 3,500;Q-Rs 2,500;R-Rs 2,000
 Cheque issued in March were presented in April:X-Rs 4,000; Q-Rs 4,500
The cheque for Rs 1,000 received from a customer entered in the cash book but not banked
 Passbook shows a debit of Rs 1,000

Question 16

Question No 16 Chapter No 12 - T.S. Grewal 11 Class

Sarbjit Singh · Accepted Answer

Question No 16 Chapter No 12
Credit,i.e., Overdraft(unfavourable balance as cash book)
16. On 1st January 2018, Naresh had an overdraft of Rs 40,000 as shown by his cash book in the bank column. A cheque amounting to Rs 10,000 has been deposited by him but were not collected by the bank by 1st January 2018. He issued a cheque of Rs 7,000 which were not presented to the bank for payment up to that day. There was also a debit in his passbook of Rs 600 for interest and Rs 500 for bank charges
Prep

Question 17

Question No 17 Chapter No 12 - T.S. Grewal 11 Class

Sarbjit Singh · Accepted Answer

Question No 17 Chapter No 12
17. On 31st March 2018, Cashbook of B. Babu showed an overdraft of Rs 18,000 with a bank of Indian. This balance did not agree with the balance as shown by the Bank passbook. You find that Babu had paid into the bank on 26th March, four cheques for Rs 10,000, Rs 12,000, Rs 6,000 and Rs 8,000.out of these the cheque for Rs 6,000 was credited by the bank in April 2018. Babu had issued on 24th March three cheque for Rs 15,000, Rs 12,000 and Rs 7,000 .the first cheque w

Question 18

Question No 18 Chapter No 12 - T.S. Grewal 11 Class

Sarbjit Singh · Accepted Answer

Question No 18 Chapter No 12
18. On 31st March 2018, Cashbook of a Marchant showed bank overdraft of Rs 1,72,985.on comparing the Cashbook with a bank statement, the following discrepancies were noted:

Cheque issued for Rs 60,000 was not presented in the Bank till 7th April 2018
A cheque amounting to Rs 75,000 were deposited in the bank but were not collected.
A cheque of Rs 15,000 received from Mahesh Chand and deposited in the Bank till 1st April 2018
Rs 1,50,000 being the proceeds of a bill

Question 19

Question No 19 Chapter No 12 - T.S. Grewal 11 Class

Sarbjit Singh · Accepted Answer

Question No 19 Chapter No 12
19. Tiwari and Sons find that the bank balance shown by their cash book on 31st March 2018 is Rs 40,500(credit) but the passbook shows a difference due to the following reasons:

A cheque for Rs 5,000 drawn in favour of Manohar has not yet been presented for payment
A post-dated cheque for Rs 900 has been debited in the bank column of the cash book but it could not have been presented in any case
Cheque totalling RS 10,200 deposited with the bank have not yet been c

Question 20

Question No 20 Chapter No 12 - T.S. Grewal 11 Class

Sarbjit Singh · Accepted Answer

Question No 20 Chapter No 12
20. Prepare the Bank Reconciliation Statement from the following:Om 31th March 2018, a merchant’s Cashbook showed a credit bank balance of Rs 10,500 but due to the following reasons the passbook showed a difference

A cheque of Rs 540 issued to Mohan been presented for payment
A post-dated cheque for Rs 100 has been debited in the bank column of the cash book but under no circumstances was it possible to present it.
Four cheques of Rs 1,200 sent to the bank has not

	Rs.
(i) Debit balance as per the Cashbook	15,000
(ii) Cheque deposited but not cleared	1,000
(iii) Cheque issued but not presented	1,500
(iv) Bank interest	200

Particular	Plus Items (Rs)	Minus Items (Rs)
Balance as per Cash Book(Dr)	15,000
Cheque Deposited but not cleared.		1,000
Cheque issued but not presented.	1,500
Bank Interest.	200
Balance as per Pass Book		15,700
	16,700	16,700

T.S. Grewal 11 Class Financial Accounting Solutions Chapter No 12 Bank Reconciliation Statement

Quick Chapter Summary & Cheat Sheet

💡 Double Entry Accounting Principles

Topics & Questions Solved:

Question No 1 Chapter No 12 - T.S. Grewal 11 Class

The solution of Question No 1 Chapter No 12: -

T.S. Grewal’s Double Entry Book Keeping – Solution

Question No 2 Chapter No 12 - T.S. Grewal 11 Class

Question No 3 Chapter No 12 - T.S. Grewal 11 Class

Question No 4 Chapter No 12 - T.S. Grewal 11 Class

Question No 5 Chapter No 12 - T.S. Grewal 11 Class

Question No 6 Chapter No 12 - T.S. Grewal 11 Class

Question No 7 Chapter No 12 - T.S. Grewal 11 Class

Question No 8 Chapter No 12 - T.S. Grewal 11 Class

Question No 9 Chapter No 12 - T.S. Grewal 11 Class

Question No 10 Chapter No 12 - T.S. Grewal 11 Class

Question No 11 Chapter No 12 - T.S. Grewal 11 Class

Question No 12 Chapter No 12 - T.S. Grewal 11 Class

Question No 13 Chapter No 12 - T.S. Grewal 11 Class

Question No 14 Chapter No 12 - T.S. Grewal 11 Class

Question No 15 Chapter No 12 - T.S. Grewal 11 Class

Question No 16 Chapter No 12 - T.S. Grewal 11 Class

Question No 17 Chapter No 12 - T.S. Grewal 11 Class

Question No 18 Chapter No 12 - T.S. Grewal 11 Class

Question No 19 Chapter No 12 - T.S. Grewal 11 Class

Question No 20 Chapter No 12 - T.S. Grewal 11 Class

Question No 21 Chapter No 12 - T.S. Grewal 11 Class

Question No 22 Chapter No 12 - T.S. Grewal 11 Class

Question No 23 Chapter No 12 - T.S. Grewal 11 Class

Question No 24 Chapter No 12 - T.S. Grewal 11 Class

Question No 25 Chapter No 12 - T.S. Grewal 11 Class

Question No 26 Chapter No 12 - T.S. Grewal 11 Class

Question No 27 Chapter No 12 - T.S. Grewal 11 Class

Question No 28 Chapter No 12 - T.S. Grewal 11 Class

Question No 29 Chapter No 12 - T.S. Grewal 11 Class

Question No 30 Chapter No 12 - T.S. Grewal 11 Class

Question No 31 Chapter No 12 - T.S. Grewal 11 Class

Question No 32 Chapter No 12 - T.S. Grewal 11 Class

Question No 33 Chapter No 12 - T.S. Grewal 11 Class

Question No 34 Chapter No 12 - T.S. Grewal 11 Class

Question No 35 Chapter No 12 - T.S. Grewal 11 Class

Question No 36 Chapter No 12 - T.S. Grewal 11 Class

Question No 37 Chapter No 12 - T.S. Grewal 11 Class

Question No 38 Chapter No 12 - T.S. Grewal 11 Class

Question No 13 Chapter No 16 - T.S. Grewal 11 Class

Sarbjit SinghB.Com and M.Com