How to Use These Solutions
These NCERT solutions cover every exercise question from CBSE Class 11 Accountancy Chapter 5 — Bank Reconciliation Statement. Follow this approach for the best results:
1. Attempt each question independently before looking at the solution 2. Compare your BRS format and adjustments with the worked solution 3. Understand the logic behind each addition and deduction — do not memorise mechanically 4. Re-solve any question where your answer differs
Key Concepts
Before solving the exercises, remember these fundamentals:
- Bank Reconciliation Statement (BRS) reconciles the difference between the bank balance as per Cash Book and as per Pass Book
- Starting point: Begin with the balance given in the problem (Cash Book or Pass Book) and adjust to arrive at the other balance
- Favourable balance (Dr. in Cash Book / Cr. in Pass Book): Add items that make Pass Book higher; deduct items that make Pass Book lower
- Overdraft balance (Cr. in Cash Book / Dr. in Pass Book): Reverse the adjustment rules
- Cheques deposited but not collected: Pass Book balance is lower (bank has not added it yet)
- Cheques issued but not presented: Pass Book balance is higher (bank has not deducted it yet)
- Bank charges / interest debited: Pass Book balance is lower
- Interest credited / direct deposits: Pass Book balance is higher
- Cash Book errors: Adjust in BRS; Pass Book errors: Report to bank (or adjust if exam requires)
Intext Questions
Bank Reconciliation Statement as on 31st March 2025
| Particulars | Plus (Rs) | Minus (Rs) |
|---|---|---|
| Balance as per Cash Book | 30,000 | |
| Add: Cheques issued but not yet presented | 7,500 | |
| Add: Interest credited by bank | 1,200 | |
| Add: Direct deposit by Mr. A | 2,000 | |
| Less: Cheques deposited but not yet collected | 5,000 | |
| Less: Bank charges | 300 | |
| Balance as per Pass Book | 40,700 | 5,300 |
Balance as per Pass Book = 40,700 - 5,300 = Rs 35,400
Bank Reconciliation Statement as on 30th June 2025
| Particulars | Plus (Rs) | Minus (Rs) |
|---|---|---|
| Balance as per Pass Book | 45,000 | |
| Add: Cheques issued but not yet presented | 9,000 | |
| Add: Interest on deposit credited by bank | 1,500 | |
| Less: Cheques deposited but not yet collected | 6,000 | |
| Less: Bank charges | 400 | |
| Less: Insurance premium paid by bank | 3,000 | |
| Balance as per Cash Book | 55,500 | 9,400 |
Balance as per Cash Book = 55,500 - 9,400 = Rs 46,100
Chapter-End Exercise
Exercise 1: Prepare a BRS from the following:
1. Bank balance as per Cash Book: Rs 25,000 2. Cheques deposited into bank Rs 8,000 but not yet collected 3. Cheques issued Rs 6,000 not yet presented for payment 4. Bank charges Rs 250 not entered in Cash Book 5. A cheque of Rs 3,000 received from Anil and deposited was dishonoured, entry not made in Cash Book 6. Rs 4,000 directly deposited by a customer into the bank 7. Interest credited by bank Rs 800
Bank Reconciliation Statement
| Particulars | Plus (Rs) | Minus (Rs) |
|---|---|---|
| Balance as per Cash Book | 25,000 | |
| Add: Cheques issued but not presented | 6,000 | |
| Add: Direct deposit by customer | 4,000 | |
| Add: Interest credited by bank | 800 | |
| Less: Cheques deposited but not collected | 8,000 | |
| Less: Bank charges | 250 | |
| Less: Dishonour of Anil's cheque | 3,000 | |
| Balance as per Pass Book | 35,800 | 11,250 |
Balance as per Pass Book = 35,800 - 11,250 = Rs 24,550
Exercise 2: From the following particulars, prepare a BRS as on 31st December 2025:
1. Overdraft as per Cash Book: Rs 15,000 2. Cheques deposited but not collected: Rs 4,500 3. Cheques issued but not presented: Rs 6,200 4. Bank charges: Rs 200 5. Interest on overdraft debited by bank: Rs 600 6. Direct deposit by a debtor: Rs 3,000 7. Interest on investment collected by bank: Rs 1,000
Bank Reconciliation Statement as on 31st December 2025
| Particulars | Plus (Rs) | Minus (Rs) |
|---|---|---|
| Overdraft balance as per Cash Book | 15,000 | |
| Add: Cheques issued but not presented | 6,200 | |
| Add: Direct deposit by debtor | 3,000 | |
| Add: Interest on investment collected | 1,000 | |
| Less: Cheques deposited but not collected | 4,500 | |
| Less: Bank charges | 200 | |
| Less: Interest on overdraft | 600 | |
| Overdraft balance as per Pass Book | 10,200 | 20,300 |
Overdraft as per Pass Book = 20,300 - 10,200 = Rs 10,100
Exercise 3: Prepare a BRS from the following information:
1. Cash Book showed a bank balance of Rs 40,000 2. A cheque for Rs 5,000 issued to a creditor was wrongly entered in the Cash Book as Rs 500 3. Cheques totaling Rs 12,000 were deposited into bank but cheques worth Rs 3,000 were not yet collected 4. Bank charges Rs 350 not recorded in Cash Book 5. A cheque of Rs 2,000 deposited into bank was dishonoured 6. Cheques issued worth Rs 8,000 not yet presented for payment 7. Direct deposit by a third party: Rs 5,500 8. The Cash Book was undercast on the bank column (debit side) by Rs 1,000
Bank Reconciliation Statement
| Particulars | Plus (Rs) | Minus (Rs) |
|---|---|---|
| Balance as per Cash Book | 40,000 | |
| Add: Correction of error (cheque Rs 5,000 entered as Rs 500, short debit of Rs 4,500) | 4,500 | |
| Add: Cheques issued but not presented | 8,000 | |
| Add: Direct deposit by third party | 5,500 | |
| Add: Undercasting of Cash Book (debit side) | 1,000 | |
| Less: Cheques deposited but not collected | 3,000 | |
| Less: Bank charges | 350 | |
| Less: Dishonoured cheque | 2,000 | |
| Balance as per Pass Book | 59,000 | 5,350 |
Balance as per Pass Book = 59,000 - 5,350 = Rs 53,650
Explanation of adjustments:
- The cheque for Rs 5,000 was entered as Rs 500, meaning the Cash Book showed Rs 4,500 less on the credit side. The correct entry should have reduced the bank balance by Rs 5,000. So the Cash Book overstates the balance by Rs 4,500. We add Rs 4,500 because the corrected Cash Book balance would be lower, meaning Pass Book is higher by this amount.
- Undercasting of Rs 1,000 on the debit side means the Cash Book balance is understated by Rs 1,000. We add this to arrive at the Pass Book balance.
Related Resources
- [Chapter 5 Guide — Bank Reconciliation Statement](/school/cbse/class/11/accountancy/cbse-bank-reconciliation-statement)
- [All Class 11 Accountancy Solutions](/school/cbse/class/11/accountancy/solutions)
- [Class 11 Accountancy Subject Guide](/school/cbse/class/11/accountancy)