Bank Reconciliation Statement | Class 11 Accounts | Chapter 13 | Q 22-23 | TS Grewal | CBSE 2025-26
📘 Bank Reconciliation Statement | Class 11 Accounts | Chapter 13 | Question 22-23 | TS Grewal Solutions | CBSE 2025-26 In this video, we explain Question 22-23 of Chapter 13 – Bank Reconciliation Statement from TS Grewal’s Class 11 Accountancy (CBSE 2025-26 syllabus). This solution will help Class 11 students understand how to prepare a Bank Reconciliation Statement step by step as per CBSE exam requirements. ✨ What you’ll learn in this video: Concept of Bank Reconciliation Statement (BRS) How to prepare BRS for Class 11 Accounts Complete solution of TS Grewal Chapter 13, Question 22-23 📚 Perfect for Class 11 CBSE students preparing for 2025-26 board exams. 👉 Don’t forget to Like 👍, Share ↗️, Comment 💬 and Subscribe 🔔 for more TS Grewal Class 11 & 12 solutions. 22. Prepare Bank Reconciliation Statement from the following: On 31st March, 2025, a merchant's Cash Book showed a credit bank balance of 10,500 but due to the following reasons the Pass Book showed a difference: (i) A cheque of 540 issued to Mohan has not been presented for payment. (ii) A post-dated cheque for ? 100 has been debited in the bank column of the Cash Book but under no circumstances was it possible to present it. (i) Four cheques of 1,200 sent to the bank have not been collected so far. A cheque of 7400 deposited in the bank has been dishonoured. (io) As per instructions, the bank paid 50 as Fire Insurance premium but the entry has not been made in the Cash Book. (v) There was a debit in the Pass Book of 15 in respect of bank charges and a credit of 25 for interest on Current Account but no record exists in the Cash Book. (vi) Cheque of 5,000 dated 15th April, 2025 issued to M & Co. was dishonoured being post-dated. It was also not recorded in the books of account yet. (Ans.: Overdraft as per Pass Book- 11,700,) Bank Reconciliation Statement des on 31 March 2025 23.Overdraft balance shown by the bank column in the Cash Book of Vivek is 45,000. Prepare Bank Reconciliation Statement as on 31st December, 2017: A post-dated cheque of 5,000 previously discounted with the bank had been dishonoured and debited in the Pass Book. i Interest on investment collected by the bank and credited in the Pass Book 1,500. (i Cheques deposited into bank but not yet collected * 7,500. (it) Interest charged by the bank on overdraft balance ? 1,850. (e) Cheques issued but not yet presented for payment 11,350. (ti) Received a payment directly from a customer into bank account 12,500. (vil) Cheques recorded in the Cash Book but not sent to the bank for collection was き17,500. (ci) Bank charges debited as per Pass Book 500. (Delhi) [Ans.: Overdraft balance as per Pass Book- 52.000.]
