Accountancy · Class 11 Commerce
Ch 8Bank Reconciliation Statement — Class 11 Accountancy, concept-first.
A business records every cheque it deposits and every cheque it issues in its own Cash Book (Bank column), under the reasonable assumption that the transaction takes effect immediately.
Key concepts
Hover a concept to preview it and jump to its most relevant Q&A.
Preparing BRS from Cash Book Balance
Starting from the (favourable) balance as per Cash Book, cheques issued but not yet presented, and any amount the bank has already added to its own balance but the firm hasn't yet recorded (interest/dividend collected, d…
Most relevant Q&A
- On 31 March 2026, the Cash Book of Kavya Traders showed a debit balance of ₹18,500. On comparing with the Bank Pass Book, the following diff…Free
- Classify each of the following items as something to be ADDED to, or SUBTRACTED from, the Cash Book balance to arrive at the Pass Book balan…Preview
- From the following particulars, prepare a Bank Reconciliation Statement of Kavya Traders as on 30 June 2026, starting from the Cash Book bal…Preview
- (a) From the following information, prepare Bank reconciliation statement to find out balance as per bank statement on 31st March 2017. (i)…Preview
- Debit balance in the bank column of the Cash book means : (a) Debit balance as per Bank statement (b) Overdraft as per Cash book (c) Credit…Preview
Chapter contents
The NCERT structure, section by section. Open a section to see its questions, then read the concept-first solution.
Meaning and Need for a Bank Reconciliation Statement
A business records every cheque it deposits and every cheque it issues in its own Cash Book (Bank column), under the reasonable assumption that the transaction takes effect immediately.
Reasons for the Difference between Cash Book and Pass Book Balances
The two balances can differ for two broad kinds of reasons — genuine timing differences (by far the more common) and errors (rarer, but must always be checked for).
Preparing a BRS Starting from the Cash Book Balance
When starting with the balance as per Cash Book (a favourable/debit balance) and working towards the balance as per Pass Book, each reconciling item is treated as follows:
Preparing a BRS Starting from the Pass Book Balance
Starting instead from the balance as per Pass Book and working towards the balance as per Cash Book simply REVERSES every sign used in the previous section, since the two statements are simply two way…
Bank Reconciliation Involving an Overdraft
Every rule above assumes the starting balance is a normal, favourable (debit) Cash Book balance or credit Pass Book balance.
Sample & Board Papers
Sample papers and previous-year board questions for this subject.
+−Show 12 questionsHide questions12 questions
- Q1A bank reconciliation statement is prepared with the help of : (a) Bank statement and bank column of the cash book (b) Bank statement (c) Pe…Preview
- Q2Give any three reasons for preparing bank reconciliation statement.Preview
- Q3(a) From the following information, prepare Bank reconciliation statement to find out balance as per bank statement on 31st March 2017. (i)…Preview
- Q4A bank statement is a copy of : (a) A customer's account in the Bank's book (b) Cash column of the Cash book (c) Cheques issued by the busin…Preview
- Q5A Bank Reconciliation statement is prepared by : (a) Debtors to the business (b) Bank (c) Creditors to the business (d) BusinessPreview
- Q6From the following particulars of Simon Traders, prepare a Bank Reconciliation statement as on 31st March, 2018. (i) Debit balance as per Ba…Preview
- Q7Debit balance in the bank column of the Cash book means : (a) Debit balance as per Bank statement (b) Overdraft as per Cash book (c) Credit…Preview
- Q8From the following information prepare Bank Reconciliation statement as on 31st December 2022 to find out the balance as per Bank statement.…Preview
- Q9When money is withdrawn from bank, the bank (a) credit customer's account (b) debit customers account (c) debit and credit customer's accoun…Preview
- Q10Balance as per bank statement is ₹1,000. Cheque deposited, but not yet credited by the bank is ₹3,000. What is the balance as per bank colum…Preview
- Q11From the following particulars prepare a bank reconciliation statement of Jayakumar as on 31st December, 2016. (a) Balance as per cash book…Preview
- Q12From the following information, prepare bank reconciliation statement to find out the bank statement balance as on 31st December, 2017. | Pa…Preview
More questions
+−Show 9 questionsHide questions9 questions
- Q1On 31 March 2026, the Cash Book of Kavya Traders showed a debit balance of ₹18,500. On comparing with the Bank Pass Book, the following diff…Free
- Q2On 30 April 2026, the Pass Book of Kavya Traders showed a credit balance of ₹25,600. On comparison with the Cash Book, the following differe…Free
- Q3On 31 May 2026, the Cash Book of Kavya Traders showed a bank overdraft of ₹6,000. On comparison with the Pass Book, the following difference…Free
- Q4Explain why preparing a Bank Reconciliation Statement itself does not require any journal entry, and state which of the following items, dis…Preview
- Q5Classify each of the following items as something to be ADDED to, or SUBTRACTED from, the Cash Book balance to arrive at the Pass Book balan…Preview
- Q6From the following particulars, prepare a Bank Reconciliation Statement of Kavya Traders as on 30 June 2026, starting from the Cash Book bal…Preview
- Q7Based on Question 6 above, pass the journal/Cash Book entries Kavya Traders must now record in its own books for items (iii) and (v), so tha…Preview
- Q8A student preparing a Bank Reconciliation Statement starting from the Pass Book balance mechanically copied the SAME 'Add'/'Less' treatment…Preview
- Q9On 31 July 2026, the Pass Book of Kavya Traders showed an overdraft of ₹3,000. On comparison with the Cash Book, the following differences w…Preview