How do you solve BRS numericals?

Start with one balance (Cash Book or Pass Book), then adjust for timing differences, bank charges, direct deposits, and errors to arrive at the other balance.

What happens when the Cash Book shows an overdraft balance?

When the Cash Book shows a credit (overdraft) balance, the adjustments are reversed compared to a favourable balance. Add items that decrease the pass book overdraft and deduct items that increase it.

Bank Reconciliation Statement — NCERT Class 11 Accountancy

Exercise Solutions Available

Step-by-step answers for all textbook questions in this chapter

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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

Question 1: From the following particulars, prepare a Bank Reconciliation Statement as on 31st March 2025:

Answer

1. Balance as per Cash Book: Rs 30,000 2. Cheques deposited but not yet collected: Rs 5,000 3. Cheques issued but not yet presented: Rs 7,500 4. Bank charges debited in Pass Book: Rs 300 5. Interest credited by bank: Rs 1,200 6. Direct deposit by a customer (Mr. A): Rs 2,000

Solution

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

Question 2: The Pass Book of Mr. Suresh showed a credit balance of Rs 45,000 on 30th June 2025. On comparing with the Cash Book, the following differences were noticed:

Answer

1. Cheques deposited but not collected: Rs 6,000 2. Cheques issued but not presented: Rs 9,000 3. Bank charges: Rs 400 4. Interest on deposit: Rs 1,500 5. Insurance premium paid by bank: Rs 3,000

Solution

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

Solution

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

Solution

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

ExplanationSince the starting balance is an overdraft (unfavourable), the adjustment rules are reversed. Items that increase the overdraft (cheques not collected, bank charges, interest on overdraft) are deducted. Items that decrease the overdraft (cheques not presented, direct deposits, interest collected) are added.

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

Solution

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)

Frequently Asked Questions

This page provides complete NCERT solutions for CBSE Class 11 Accountancy Chapter 5 — Bank Reconciliation Statement, with all numericals fully worked out.