Bank reconciliation statement: Class 11 practice
Starting from the cash book balance, add cheques issued but not presented and credits by the bank not yet in the cash book; subtract cheques deposited but not cleared and bank charges not yet recorded. Read the method, follow the three worked examples, then try the six questions.
What you should know first
- Cash book
The idea behind bank reconciliation statement
Starting from the cash book balance, add cheques issued but not presented and credits by the bank not yet in the cash book; subtract cheques deposited but not cleared and bank charges not yet recorded. The result should equal the passbook balance.
Step-by-step method
- Start with the cash book (debit) balance.
- + cheques issued not presented, + bank interest/credits not recorded.
- − cheques deposited not cleared, − bank charges.
- Result = passbook balance.
Worked example 1 (Basic)
Cash book balance ₹30,000. Cheques issued not presented ₹3,000, cheques deposited not cleared ₹9,000, bank charges ₹300. Find the passbook balance.
- ₹30,000 + ₹3,000 − ₹9,000 − ₹300
- = ₹23,700
- Answer: ₹23,700
Worked example 2 (Standard)
Cash book balance ₹48,000. Cheques issued not presented ₹8,000, cheques deposited not cleared ₹7,000, bank charges ₹0. Find the passbook balance.
- ₹48,000 + ₹8,000 − ₹7,000 − ₹0
- = ₹49,000
- Answer: ₹49,000
Worked example 3 (Challenge)
Cash book balance ₹45,000. Cheques issued not presented ₹7,000, cheques deposited not cleared ₹3,000, bank charges ₹400, interest credited by bank ₹200. Find the passbook balance.
- ₹45,000 + ₹7,000 − ₹3,000 − ₹400 + ₹200
- = ₹48,800
- Answer: ₹48,800
Common mistakes and misconceptions
- Reversing the signs
- Starting from the wrong book
Practice questions
- (Basic) Cash book balance ₹21,000. Cheques issued not presented ₹1,000, cheques deposited not cleared ₹4,000, bank charges ₹100. Find the passbook balance.
- (Basic) Cash book balance ₹15,000. Cheques issued not presented ₹4,000, cheques deposited not cleared ₹10,000, bank charges ₹0. Find the passbook balance.
- (Standard) Cash book balance ₹52,000. Cheques issued not presented ₹2,000, cheques deposited not cleared ₹9,000, bank charges ₹200. Find the passbook balance.
- (Standard) Cash book balance ₹29,000. Cheques issued not presented ₹5,000, cheques deposited not cleared ₹8,000, bank charges ₹200. Find the passbook balance.
- (Challenge) Cash book balance ₹54,000. Cheques issued not presented ₹4,000, cheques deposited not cleared ₹8,000, bank charges ₹0, interest credited by bank ₹100. Find the passbook balance.
- (Challenge) Cash book balance ₹56,000. Cheques issued not presented ₹1,000, cheques deposited not cleared ₹9,000, bank charges ₹400, interest credited by bank ₹900. Find the passbook balance.
Answer key with full working
- Q1: ₹21,000 + ₹1,000 − ₹4,000 − ₹100 → = ₹17,900 → Answer: ₹17,900
- Q2: ₹15,000 + ₹4,000 − ₹10,000 − ₹0 → = ₹9,000 → Answer: ₹9,000
- Q3: ₹52,000 + ₹2,000 − ₹9,000 − ₹200 → = ₹44,800 → Answer: ₹44,800
- Q4: ₹29,000 + ₹5,000 − ₹8,000 − ₹200 → = ₹25,800 → Answer: ₹25,800
- Q5: ₹54,000 + ₹4,000 − ₹8,000 − ₹0 + ₹100 → = ₹50,100 → Answer: ₹50,100
- Q6: ₹56,000 + ₹1,000 − ₹9,000 − ₹400 + ₹900 → = ₹48,500 → Answer: ₹48,500
Syllabus note
This skill is listed under "Bank Reconciliation Statement" for Class 11 in the NCERT/CBSE books. ICSE, IGCSE, IB and state boards may teach it in a different chapter or year.
Answers on this page are generated and automatically re-checked by a second, independent calculation. They have not been reviewed by a teacher — if you spot a problem, tell us on WhatsApp.
Related practice and notes
Frequently asked questions
Which chapter is bank reconciliation statement in?
"Bank Reconciliation Statement", Class 11 Accountancy (NCERT/CBSE). Other boards may place it differently.
How were the answers checked?
Answers on this page are generated and automatically re-checked by a second, independent calculation. They have not been reviewed by a teacher — if you spot a problem, tell us on WhatsApp.