{"id":4205,"date":"2023-11-27T10:50:23","date_gmt":"2023-11-27T05:20:23","guid":{"rendered":"http:\/\/ncertsolutions.guru\/?p=4205"},"modified":"2023-11-28T09:46:23","modified_gmt":"2023-11-28T04:16:23","slug":"ts-grewal-accountancy-class-11-solutions-chapter-9","status":"publish","type":"post","link":"https:\/\/ncertsolutions.guru\/ts-grewal-accountancy-class-11-solutions-chapter-9\/","title":{"rendered":"TS Grewal Accountancy Class 11 Solutions Chapter 9 Bank Reconciliation Statement"},"content":{"rendered":"

TS Grewal Accountancy Class 11 Solutions Chapter 9 Bank Reconciliation Statement are part of TS Grewal Accountancy Class 11 Solutions<\/a>. Here we have given TS Grewal Accountancy Class 11 Solutions Chapter 9 Bank Reconciliation Statement.<\/p>\n\n\n\n\n\n\n\n\n\n\n
Board<\/strong><\/td>\nCBSE<\/td>\n<\/tr>\n
Textbook<\/strong><\/td>\nNCERT<\/td>\n<\/tr>\n
Class<\/strong><\/td>\nClass 11<\/td>\n<\/tr>\n
Subject<\/strong><\/td>\nAccountancy<\/td>\n<\/tr>\n
Chapter<\/strong><\/td>\nChapter 9<\/td>\n<\/tr>\n
Chapter Name<\/strong><\/td>\nBank Reconciliation Statement<\/td>\n<\/tr>\n
Number of Questions Solved<\/strong><\/td>\n38<\/td>\n<\/tr>\n
Category<\/strong><\/td>\nTS Grewal Solutions<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

TS Grewal Accountancy Class 11 Solutions Chapter 9 Bank Reconciliation Statement<\/h2>\n

Question 1.
\nPrepare Bank Reconciliation Statement from the following:
\n(i) Debit balance as per the Cash Book. – \u20b9 15,000
\n(ii) Cheques deposited but not cleared. – \u20b9 1,000
\n(iii) Cheques issued but not presented. – \u20b9 1,500
\n(iv) Bank interest. – \u20b9 200
\nSolution:
\n\"TS<\/p>\n

Question 2.
\nPrepare Bank Reconciliation Statement from the following information:
\nCash at bank as shown by the Cash Book \u20b9 75,000. Cheques drawn but not yet presented:
\nS. Sahai – \u20b9 2,000
\nMan Mohan – \u20b9 3,000
\nCheques paid into the bank but not yet credited, \u20b9 1,900. Bank charges not yet entered in the Cash Book, \u20b9 100.
\nSolution:
\n\"TS<\/p>\n

Question 3.
\nOn 31st March, 2018, Cash Book showed a balance of \u20b9 15,000 as cash at bank, but the Bank Pass Book of the same date showed that cheques for \u20b9 1,850, \u20b9 1,000 and \u20b9 1,750 respectively had not been presented for payment; also cheques amounting to \u20b9 4,100 paid into the account had not yet been cleared. Find by means of a Bank Reconciliation Statement the balance shown in the Pass Book.
\nSolution:
\n\"TS<\/p>\n

Question 4.
\nMr. Ram Behari has his account at Punjab National Bank, Delhi, According to his Cash Book, his bank balance on 31st March, 2018 was \u20b9 72,950. He sent cheques for \u20b9 90,075 to his bank for collection but cheques amounted to \u20b9 43, 769 were not collected by that date. Out of the cheques issued by him in payment of his debts, cheques for \u20b9 29,344 were not presented for payment.
\nPrepare Bank Reconcillation Statement and determine the balance as shown by his Pass Book.
\nSolution:
\n\"TS<\/p>\n

Question 5.
\nOn 31st March, 2018, Cash Book of Mahesh showed debit bank balance of \u20b9 75,000. When compared with the Bank Statement, following facts were discovered. On 30th March, two cheques of \u20b9 5,000 and \u20b9 7,000 were deposited in the bank but were not realised till date. On 28th March, three cheques of \u20b9 6,000, \u20b9 8,000 and \u20b9 12,000 were issued but none of these were presented to the bank for payment. On 31st March, bank credited \u20b9 1,250 as interest but this was not recorded in the Cash Book. Similarly, the bank had charged \u20b9 150 as bank charges but this was not recorded in the Cash Book.
\nBank paid insurance premium of \u20b9 5,000 but it was recorded as \u20b9 500 in Cash Book. Prepare Bank Reconcilation Statement on 31st March, 2018.
\nSolution:
\n\"TS<\/p>\n

Question 6.
\nCash Book of a merchant showed bank balance of \u20b9 23,000 on 31st March, 2018. On going through the Cash Book, it was found that two cheques for \u20b9 5,000 and \u20b9 7,000 deposited in the month of March were not credited in the Pass Book till 2nd April, 2018 and three cheques for \u20b9 6,000, \u20b9 8,000 and \u20b9 12,000 issued on 28th March, were not presented for payment till 3rd April, 2018. In addition to this, bank had credited merchant for \u20b9 125 as interest and had debited him for \u20b9 100 as bank charges for which entries in Cash Book were not recorded. Bank charges of \u20b9 500 were reversed by the Bank. Prepare Bank Reconciliation Statement as on 31st March, 2018.
\nSolution:
\n\"TS<\/p>\n

Question 7.
\nOn 30th June, 2017, bank column of the Cash Book showed balance of \u20b9 12,000 but the Pass Book showed a different balance due to the following reasons:
\n(i) Cheques paid into the bank \u20b9 8,000 but out of these only cheques of \u20b9 6,500 credited by bankers.
\n(ii) The receipt column of the Cash Book undercast by \u20b9 200.
\n(iii) On 29th June, a customer deposited \u20b9 3,000 directly in the Bank Account but it was entered in the Pass Book only.
\n(iv) Cheques of \u20b9 9,200 were issued of which \u20b9 2,200 were presented for payment on 15th July.
\n(v) Pass Book shows a credit of \u20b9 330 as interest and a debit of \u20b9 60 as bank charges.
\nPrepare Bank Reconciliation Statement as on 30th June, 2017.
\nSolution:
\n\"TS<\/p>\n

Question 8.
\nCash Book shows a balance of \u20b9 12,500. On comparing the Cash Book with the Pass Book, following discrepancies were noted:
\n\"TS
\nPrepare Bank Reconciliation Statement.
\nSolution:
\n\"TS<\/p>\n

Question 9.
\nFrom the following particulars, prepare Bank Reconciliation Statement as on 31st December, 2008:
\n(i) Debit balance as per Cash Book \u20b9 10,000.
\n(ii) A cheque for \u20b9 500 issued in favour of Karan has not been presented for payment.
\n(iii) A bill for \u20b9 700 retired by bank under a rebate of \u20b9 20, the full amount of the bill was credited in the Cash Book.
\n(iv) A cheque for \u20b9 295 deposited in the bank has been dishonoured.
\n(v) A sum of \u20b9 800 deposited in the bank has been credited as \u20b9 80 in the Pass Book.
\n(vi) Payment side of the Cash Book has been undercast by \u20b9 200.
\n(vii) A bill receivable for \u20b9 1,000 (discounted with the bank in November 2008) dishonoured on 31st December, 2008.
\nSolution:
\n\"TS<\/p>\n

Question 10.
\nOn examining the Bank Statement of Green Ltd., it is found that the balance shown on 31st March, 2018, differes from the bank balance of \u20b9 23,650 shown by the Cash Book on that date. From a detailed comparison of the entries it is found that:
\n(i) \u20b9 2,860 is entered in the Cash Book as paid into the bank on 31st March, 2018 but not credited by the bank until the following day.
\n(ii) Bank charges of \u20b9 70 on 31st March, 2018 are not entered in the Cash Book.
\n(iii) A bill for \u20b9 5,500 discounted with the bank is entered in the Cash Book without recording the discount charges of \u20b9 270.
\n(iv) Cheques totalling \u20b9 16,720 were issued by the company and duly recorded in the Cash Book before 31st March, 2018 but had not been presented at the Bank for payment until after that date.
\n(v) On 25th March, 2018, a debtor paid \u20b9 1,000 into the Company’s Bank in settlement of his account but no entry was made in the Cash Book of the comapny in respect of this.
\n(vi) No entry has been made in the Cash Book to record the dishonour on 15th March, 2018, of a cheque for \u20b9 550 received from Ram Babu.
\nPrepare a Bank Reconciliation Statement as on 31st March, 2018.
\nSolution:
\n\"TS<\/p>\n

Question 11.
\nPrepare Bank Reconciliation Statement from the following particulars on 31st July, 2017:
\n(i) Balance as per the Pass Book \u20b9 50,000.
\n(ii) Three cheques for \u20b9 6,000, \u20b9 3,937 and \u20b9 1,525 issued in last week of July, 2017 were presented for payment to the bank in August, 2017.
\n(iii) Two cheques of \u20b9 500 and \u20b9 650 sent to the bank for collection were not entered in the Pass Book by 31st July, 2017.
\n(iv) The bank charged \u20b9 460 for its commission and allowed interest of \u20b9 100 which were not mentioned in the Bank Column of the Cash Book.
\nSolution:
\n\"TS<\/p>\n

Question 12.
\nPrepare Bank Reconciliation Statement as on 31st March, 2018 from the following particulars:
\n\"TS
\nSolution:
\n\"TS<\/p>\n

Question 13.
\nDraw Bank Reconciliation Statement showing adjustment between your cash book and pass book as on 31st March, 2011.
\n(i) On 31st March, 2011 your pass book showed a balance of \u20b9 6,000 to your credit.
\n(ii) Before that date, you had issued cheques amounting to \u20b9 1,500 of which cheques of \u20b9 900 have been presented for payment.
\n(iii) A cheque of \u20b9 800 paid by you into the bank on 29th March, 2011 is not yet credited in pass book.
\n(iv) There was a credit of \u20b9 85 for interest on Current Account in the pass book.
\n(v) On 31st March, 2011 a cheque for \u20b9 510 received by you and was paid into bank but the same was omitted to be entered in cash book.
\nSolution:
\n\"TS<\/p>\n

Question 14.
\nPrepare Bank Reconciliation Statement as on 30th September, 2016 from the following particulars:
\n\"TS
\nSolution:
\n\"TS<\/p>\n

Question 15.
\nBank Statement of a customer shows bank balance of \u20b9 62,000 on 31st March, 2018. On Comparing it with the Cash Book the following discrepancies were noted:
\n(i) Cheques were paid into the bank in March but were credited in April:
\nP – \u20b9 3,500; Q – \u20b9 2,500; R – \u20b9 2,000.
\n(ii) Cheques issued in March were presented in April:
\nX – \u20b9 4.000; Q – \u20b9 4,500.
\n(iii) Cheque for \u20b9 1,000 received from a customer entered in the Cash Book but was not banked.
\n(iv) Pass Book shows a debit of \u20b9 1,000 for bank charges and credit of \u20b9 2,000 as interest.
\n(v) Interest on investment \u20b9 2,500 collected by the bank appeared in the Pass Book.
\nPrepare Bank Reconciliation Statement showing the balance as per Cash Book on 31st March, 2018.
\nSolution:
\n\"TS<\/p>\n

Question 16.
\nOn 1st January, 2018, Naresh had an overdraft of \u20b9 40,000 as shown by his Cash Book in the bank column. Cheques amounting to \u20b9 10,000 had been deposited by him but were not collected by the bank by 1st January, 2018. He issued cheques of \u20b9 7,000 which were not presented to the bank for payment up to that day. There was also a debit in his Pass Book of \u20b9 600 for interest and \u20b9 500 for bank charges.
\nPrepare a Bank Reconciliation Statement.
\nSolution:
\n\"TS<\/p>\n

Question 17.
\nOn 31st March 2018, Cash Book of B. Babu showed an overdraft of \u20b9 18,000 with the Bank of India. This balance did not agree with the balance as shown by the Bank Pass Book. You find that Babu had paid into the bank on 26th March four cheques for \u20b9 10,000, \u20b9 12,000, \u20b9 6,000 and \u20b9 8,000. Out of these the cheque for \u20b9 6,000 was credited by the bank in April, 2018. Babu had issued on 24th March three cheques for \u20b9 15,000, \u20b9 12,000 and \u20b9 7,000. The first two cheques were prsented to the bank for payment in March, 2018 and the third cheque in April, 2018.
\nYou also find that on 31st March, 2018 the bank had debited Babu’s Account with \u20b9 500 for interest and \u20b9 20 as charges, but Babu had not recorded these amounts in his books.
\nPrepare Bank Reconcliation Statement as on 31st March, 2018 and ascertain the balance as per Bank Pass Book.
\nSolution:
\n\"TS<\/p>\n

Question 18.
\nOn 31st March, 2018, Cash Book of a merchant showed bank overdraft of \u20b9 1,72,985. On comparing the Cash Book with Bank Statement, following discrepancies were noted:
\n(i) Cheques issued for \u20b9 60.000 were not presented in the bank till 7th April, 2018.
\n(ii) Cheques amounting to \u20b9 75.000 were deposited in the bank but were not collected
\n(iii) A Cheque of \u20b9 15,000 received from Mahesh Chand and deposited in the bank was dishonoured but the non-payment advice was not received from the bank till 1st April, 2018.
\n(iv) \u20b9 1,50,000 being the proceeds of a bill receivable collected appeared in the Pass Book but not in the Cash Book.
\n(v) Bank charges \u20b9 1,500 and interest on overdraft 8,500 appeared in the Pass Book but not in the Cash Book.
\n(vi) Overdraft balance as per Cash Book of \u20b9 500 on 28th February, 2018 was wrongly carried forward as debit balance. The error was noted at the time of preparing the Bank Reconciliation Statement as on 31st March, 2018.
\nPrepare Bank Reconciliation Statement and show what balance the Bank Pass Book would indicate on 31st March, 2018.
\nSolution:
\n\"TS
\nOverdraft balance as per Cash book of Rs.500 on 28th Feb 2017 was wrongly carried forward as debit balance, so to correct the error cash book by double amount of shown minus side (500 + 500 = 1000).<\/p>\n

Question 19.
\nTiwari and Sons find that that the bank balance shown by their Cash Book on 31st March, 2018 is \u20b9 40,500 (credit) but the Pass Book shows a difference due to the following reasons:
\n(i) A cheque for \u20b9 5,000 drawn in favor of Manohar has not yet been presented for payment.
\n(ii) A post-dated cheque for \u20b9 900 has been debited in the bank column of the Cash Book but it could not have been presented in any case.
\n(iii) Cheques totalling \u20b9 10,200 deposited with the bank have not yet been collected and a cheque for \u20b9 4,000 has been dishonoured.
\n(iv) A bill for \u20b9 10,000 was retired by the Bank under a rebate of \u20b9 150 but the full amount of the bill was credited in the bank column of the Cash Book.
\nPrepare Bank Reconcilation Statement and find out the balance as per Pass Book.
\nSolution:
\n\"TS<\/p>\n

Question 20.
\nPrepare Bank Reconciliation Statement from the following:
\nOn 31st March, 2018, a merchant’s Cash Book showed a credit bank balance of \u20b9 10,500 but due to the following reasons the Pass Book showed a difference.
\n(i) A cheque of \u20b9 540 issued to Mohan has not been presented for payment.
\n(ii) A post-dated cheque for \u20b9 100 has been debited in the bank column of the Cash Book but under no circumstances was it possible to prove it.
\n(iii) Four cheque for \u20b9 1,200 sent to the bank have not been collected so far. A cheque of \u20b9 400 deposited in the bank has been dishonoured.
\n(iv) As per instructions, the bank paid \u20b9 50 as Fire Insurance premium but the entry has not been made in the Cash Book.
\n(v) There was a debit in the Pass Book of \u20b9 15 in respect of bank charges and a credit of \u20b9 25 for interest on Current Account but no record exists in the Cash Book.
\n(vi) Cheque of \u20b9 5,000 dated 15th April, 2018 issued to M & Co. was dishonoured being post dated. It was also not recorded in the books of account yet.
\nSolution:
\n\"TS
\nNote: Point (vi) is Cheque of Rs.5,000 dated 15th April 2018 issued to M and Co. dishonoured will have no any impact as this statement is as on 31st March 2018.<\/p>\n

Question 21.
\nFrom the following particulars of a trader, prepare a Bank Reconcilaton Statement as on 31st March, 2018.
\n(i) Bank overdraft as per Cash Book \u20b9 52,100.
\n(ii) During the month, the total amount of cheques for \u20b9 94,400 were deposited into the bank but of these, one cheque for \u20b9 11,160 has been entered into the Pass Book on 5th April.
\n(iii) During the month, cheques for \u20b9 89,580 were drawn in favour of creditors. Of them one creditor for \u20b9 38,580 encashed his cheque on 7th April whereas another for \u20b9 4,320 have not yet been encashed.
\n(iv) As per instructions the bank on 28th March paid out \u20b9 10,500 to a creditor but by mistake, the same has not been entered in the Cash Book.
\n(v) According to agreement, on 25th March, a debtor deposited directly into the bank \u20b9 9,000 but the same has not been recorded in the Cash Book.
\n(vi) In the month of March, the bank without any intimation, debited his account for \u20b9 120 as bank charges and credited the same for \u20b9 180 as interest.
\n(vii) Cash deposit of \u20b9 5,780 in bank was recorded as \u20b9 7,580. The error was rectified by the Bank before 31st March, 2018.
\nSolution:
\n\"TS
\nNote: Point (vii) is Cash deposit of Rs.5,780 was recorded as Rs.7,580 will have no affect on the bank statement as error in recording cash deposit entry already rectified.<\/p>\n

Question 22.
\nPrepare Bank Reconciliation Statement from the following particulars as on 31st March, 2018, when Pass Book shows a debit balance of \u20b9 2,500:
\n(i) Cheque issued for \u20b9 5,000 but up to 31st March, 2018 only \u20b9 3,000 could be cleared.
\n(ii) Cheques issued for \u20b9 1,000 but omitted to be recorded in the Cash Book.
\n(iii) Cheques deposited for \u20b9 5,500 but cheques for \u20b9 500 were collected on 4th April 2018.
\n(iv) A discounted Bill of Exchange dishonoured \u20b9 1,000.
\n(v) A cheque of \u20b9 500 debited in Cash Book but omitted to be banked.
\n(vi) Interest allowed by bank \u20b9 200 but no entry was passed in the Cash Book.
\nSolution:
\n\"TS<\/p>\n

Question 23.
\nFrom the following information, prepare Bank Reconciliations Statement as on 31st March, 2018:
\n\"TS
\nSolution:
\n\"TS<\/p>\n

Question 24.
\nOn 31st March, 2018, Bank Pass Book of Naresh & Co. showed an overdraft of \u20b9 10,700. From the following particulars, prepare Bank Reconciliation Statement:
\n(i) Cheques issued before 31st March, 2018 but presented for payment after that date amounted to \u20b9 900.
\n(ii) Cheques paid into the bank but not collected and credited unitl 31st March, 2018 amounted to \u20b9 2,200.
\n(iii) Interest on overdraft amounting to \u20b9 1,200 did not appear in the Cash Book.
\n(iii) \u20b9 5,000 being interest on investments collected by the bank and credited in the Pass Book were not shown in the Cash Book.
\n(iv) Bank charges of \u20b9 50 were not entered in the Cash Book.
\n(v) \u20b9 800 in respect of dishonoured cheque were intered in the Pass Book but not in the Cash Book.
\nSolution:
\n\"TS<\/p>\n

Question 25.
\nOn 31st March, 2018, Pass Book of Shri Bhama Shah shows debit balance of \u20b9 10,000. From the following particulars, prepare Bank Reconcilation Statement.
\n(i) Cheques amounting to \u20b9 8,000 drawn on 25th March of which cheques of \u20b9 5,000 cashed in April, 2018.
\n(ii) Cheques paid into bank for collection of \u20b9 5,000 but cheques of \u20b9 2,200 could only be collected in March 2018.
\n(iii) Bank charges \u20b9 25 and dividend of \u20b9 350 on investemnt collected by bank could not be shown in the Cash Book.
\n(iv) A cheque of \u20b9 600 debited in the Cash Book omitted to be banked.
\n(v) Bill of \u20b9 5,000 discounted with Bank but was not recorded in the Cash Book.
\nSolution:
\n\"TS<\/p>\n

Question 26.
\nOn checking the Bank Pass Book it was found that it showed an overdraft of \u20b9 5,220 as on 31st March, 2018, while as per Ledger it was different. The following differences were noted:
\n(i) Cheques deposited but not yet credited by the bank \u20b9 6,000.
\n(ii) Cheques dishonoured and debited by the bank but not given effect to it in the Ledger \u20b9 800.
\n(iii) Bank charges debited by the bank but Debit Memo not received from the bank \u20b9 50.
\n(iv) Interest on overdraft excess credited in the Ledger \u20b9 200.
\n(v) Wrongly credited by the bank to account, deposit of some other party \u20b9 900.
\n(vi) Cheques issued but not presented for payment \u20b9 400.
\nSolution:
\n\"TS<\/p>\n

Question 27.
\nPrepare Bank Reconciliation Statement from the following particulars as on 31st March, 2018 when Pass Book shows a debit balance of \u20b9 2,500:
\n(i) Cheque issued for \u20b9 5,000 but up to 31st March, 2018 only \u20b9 3,000 could be cleared.
\n(ii) Cheques deposited for \u20b9 5,500 but cheques of \u20b9 500 were collected on 10th April, 2018.
\n(iii) A discounted Bill of Exchange dishonoured \u20b9 2,000.
\n(iv) A cheque of \u20b9 300 debited in Cash Book but omitted to be banked.
\n(v) Interest allowed by bank \u20b9 400 but no entry was passed in the Cash Book.
\nSolution:
\n\"TS<\/p>\n

Question 28.
\nFrom the following particulars, you are required to ascertain the bank balance as would appear in the Cash Book of Ramesh as on 31st October, 2017:
\n(i) Bank Pass Book showed an overdraft of \u20b9 16,500 on 31st October.
\n(ii) Interest of \u20b9 1,250 on overdraft up to 31st October, 2017 has been debited in the Bank Pass Book but it has not been entered in the Cash Book.
\n(iii) Bank charges debited in the Bank Pass Book amounted to \u20b9 35.
\n(iv) Cheques issued prior to 31st October, 2017 but not presented till that date, amounted of \u20b9 11,500.
\n(v) Cheques paid into bank before 31st October, but not collected and credited up to that date, were for \u20b9 2,500.
\n(vi) Intrest on investment collected by the bankers and credited in the Bank Pass Book amounted to \u20b9 1,800.
\nSolution:
\n\"TS<\/p>\n

Question 29.
\nFrom the following information supplied by Mr. D.H., prepare his Bank Reconciliation Statement as on 31st March, 2018:
\n(i) Bank overdraft as per Pass Book. – \u20b9 33,000
\n(ii) Cheques issued but not presented for payment. – \u20b9 17,500
\n(iii) Cheques deposited but not collected. – \u20b9 21,000
\n(iv) Cheques recorded in the Cash Book but not sent to the bank for collection. – \u20b9 4,000
\n(v) Payment received from customers directly by the bank. – \u20b9 7,000
\n(vi) Bank charges debited in the Pass Book. – \u20b9 40
\n(vii) Premium of Life Insurance Policy of Mr. D.H. paid by the bank on standing instructions. – \u20b9 360
\n(viii) A bill for \u20b9 6,000 dishonoured on 30th March, 2018 and bank paid Noting charges. This bill was discounted on 30th January, 2018. – \u20b9 20
\nSolution:
\n\"TS<\/p>\n

Question 30.
\nPrepare Bank Reconciliation Statement as on 31st March, 2018 from the following particulars:
\n(i) R’s overdraft as per Pass Book \u20b9 12,000 as on 31st March.
\n(ii) On 30th March, cheques had been issued for \u20b9 70,000 of which cheques amounting to \u20b9 3,000 only had been encashed up to 31st March.
\n(iii) Cheques amounting to \u20b9 3,500 had been paid into the bank for collection but of these only \u20b9 500 had been credited in the Pass Book.
\n(iv) Bank has charged \u20b9 500 as interest on overdraft and the intimation of which has been received on 2nd April, 2018.
\n(v) Bank Pass Book shows credit for \u20b9 1,000 representing \u20b9 400 paid by debtor of R direct into the bank and \u20b9 600 collected directly by the bank in respect of interest on R’s investment. R had no knowledge of these items.
\n(vi) A cheque for \u20b9 200 has been debited in the bank column of Cash Book by R but it was not sent to the bank at all.
\nSolution:
\n\"TS<\/p>\n

Question 31.
\nPrepare Bank Reconcilation Statement form the following particulars and show balance as per Cash Book:
\n(i) Balance as per Pass Book on 31st March, 2018 overdrawn \u20b9 10,000.
\n(ii) Cheques drawn in the last week of March, 2018 but not cleared till 3rd April, 2018 \u20b9 20,000.
\n(iii) Interst on bank overdraft not entered in the Cash Book \u20b9 1,500.
\n(iv) Cheques of \u20b9 20,000 deposited in the bank in March, 2018 but not collected and credited till 3rd April, 2018.
\n(v) \u20b9 100 Insurance premium paid by the bank under a standing order has not been entered in the Cash Book.
\n(iv) A draft of \u20b9 10,000 favouring Atul & Co. was issued by the bank charging commission of \u20b9 200. However, in the Cash Book entry was passed by \u20b9 10,000.
\nSolution:
\n\"TS<\/p>\n

Question 32.
\nBank Pass Book of Mr. X showed an overdraft of \u20b9 33,575 on 31st March 2018. On going through the Pass Book the accountant found the following:
\n(i) A cheque of \u20b9 1,080 credited in the Pass Book on 28th March, being dishonoured is debited again in the Pass Book on 1st April, 2018. There was no entry in the Cash Book about the dishonour of the cheque until 15th April.
\n(ii) Bankers had credited his account with \u20b9 2,800 for interst collected by them on his behalf but the same had not been entered in his Cash Book.
\n(iii) Out of \u20b9 20,500 paid by Mr. X in cash and by cheques on 31st March, cheque amounting to \u20b9 7,500 were collected on 7th April.
\n(iv) Out of chequs amounting to \u20b9 7,800 drawn by him on 27th March, a cheque for \u20b9 2,500 was enchased on 3rd April.
\n(v) A credit wrongly given by bank of \u20b9 5,500 was reveresed by it on 6th April, 2018.
\nPrepare Bank Reconcilation Statement on 31st March, 2018.
\nSolution:
\n\"TS
\nNote: Point (i) as cheque is dishonoured on 1st April 2018 i.e. after the period for which Balance as per pass Book is given. Thus, no effect is bank statement.<\/p>\n

Question 33.
\nFrom the follwoing information supplied by Sanjay, prepare his Bank Reconcilation Statement as on 31st March, 2018:
\n(i) Bank overdraft as per Pass Book. – \u20b9 16,500
\n(ii) Cheques issued but not presented for payment. – \u20b9 8,750
\n(iii) Cheques deposited with the Bank but not collected. – \u20b9 10,500
\n(iv) Cheques recorded in the Cash Book but not sent to the bank for collection. – \u20b9 2,000
\n(v) Payments received from customers directly by the bank. – \u20b9 3,500
\n(vi) Bank charges debited in the Pass Book. – \u20b9 200
\n(vii) Premium on Life Policy of Sanjay paid by the bank on standing advice. – \u20b9 1,980
\n(viii) A bill for \u20b9 3,000 (discounted with the bank in February) dishonoured on 31st March, 2018 and noting charges paid by the bank. – \u20b9 100
\nSolution:
\n\"TS<\/p>\n

Question 34.
\nFrom the following information, prepare Bank Reconciliation Statement as on 31st March, 2018:
\n(i) Debit balance shown by Pass Book \u20b9 17,800.
\n(ii) Cheque of \u20b9 21,600 were issued in the last week of March but only cheques of \u20b9 14,800 were presented for payment.
\n(iii) Cheques of \u20b9 10,750 were presnted to the bank. Out of them, a cheque of \u20b9 4,200 was credited in the first week of April, 2018.
\n(iv) A cheque of \u20b9 1,200 was debited in the cash book but was not presented in the bank.
\n(v) Insurance premium paid by bank \u20b9 1,450.
\n(vi) A bill of exchange of \u20b9 6,200 which disocunted with the same was dishonoured but no entry was made in the Cash Book.
\n(vii) Bank chearges, charged by the bank \u20b9 350.
\nSolution:
\n\"TS<\/p>\n

Question 35.
\nMohan & Co., have two bank accounts – Account No. I and Account No. II. From the following particulars relating to Account No. I, find out the balance on that account as on 31st March, 2018 according to the Cash Book (Bank Column) of the firm:
\n\"TS
\nSolution:
\n\"TS<\/p>\n

Question 36.
\nFrom the following particulars, ascertain the bank balance as per Pass Book as on 31st March, 2018 (a) without correcting the Cash Book balance and (b) after correcting the Cash Book balance:
\n(i) The bank balance as per Cash Book on 31st March, 2018 \u20b9 40,000.
\n(ii) Cheques issued but not encaashed up to 31st March, 2018 amounted to \u20b9 10,000.
\n(iii) Cheques paid into the bank, but not cleared up to 31st March, 2018 amounted to \u20b9 15,000.
\n(iv) Interest on investments collected by the bank but not entered in the Cash Book \u20b9 500.
\n(v) Cheques deposited in the bank but not entered in the Cash Book \u20b9 12,500.
\n(vi) Bank charges debited in the Pass Book but not entered in the Cash Book \u20b9 100.
\nSolution:
\n\"TS
\n\"TS<\/p>\n

Question 37.
\nFrom the folowing particulars, find out corrected bank balance as per Cash Book and thereafter proepare a Bank Reconcilation Statement as on 31st March, 2018 of a sole proprietor:
\n\"TS
\nSolution:
\n\"TS<\/p>\n

Question 38.
\nFrom the following extracts from the Cash Book and the Pass Book for the month of January, 2018, prepare Bank Reconcilation Statement:
\n\"TS
\n\"TS
\nSolution:
\n\"TS
\nNote: In Cash Book 10th Jan 2018 cheque received from G. Basu and Co is debited with Rs.1,000 and 14 Jan 2018 dishonour entry is reversed by crediting G. Basu and Co. with Rs.1,000. Therefore no effect is bank statement.<\/p>\n

We hope the TS Grewal Accountancy Class 11 Solutions Chapter 9 Bank Reconciliation Statement help you. If you have any query regarding TS Grewal Accountancy Class 11 Solutions Chapter 9 Bank Reconciliation Statement, drop a comment below and we will get back to you at the earliest.<\/p>\n","protected":false},"excerpt":{"rendered":"

TS Grewal Accountancy Class 11 Solutions Chapter 9 Bank Reconciliation Statement are part of TS Grewal Accountancy Class 11 Solutions. Here we have given TS Grewal Accountancy Class 11 Solutions Chapter 9 Bank Reconciliation Statement. Board CBSE Textbook NCERT Class Class 11 Subject Accountancy Chapter Chapter 9 Chapter Name Bank Reconciliation Statement Number of Questions …<\/p>\n

TS Grewal Accountancy Class 11 Solutions Chapter 9 Bank Reconciliation Statement<\/span> Read More »<\/a><\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"spay_email":""},"categories":[4],"tags":[],"yoast_head":"\nTS Grewal Accountancy Class 11 Solutions Chapter 9 Bank Reconciliation Statement - NCERT Solutions<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ncertsolutions.guru\/ts-grewal-accountancy-class-11-solutions-chapter-9\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TS Grewal Accountancy Class 11 Solutions Chapter 9 Bank Reconciliation Statement - NCERT Solutions\" \/>\n<meta property=\"og:description\" content=\"TS Grewal Accountancy Class 11 Solutions Chapter 9 Bank Reconciliation Statement are part of TS Grewal Accountancy Class 11 Solutions. 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