Class 11 Accountancy Chapter 5 Bank Reconciliation Statement is a high-frequency chapter in the CBSE Class 11 Accountancy exam. These class 11 accountancy handwritten notes chapter 5 Bank Reconciliation Statement follow the 2026-27 NCERT and cover meaning and need for a bank reconciliation statement, passbook and cash book: the two mirror records, timing differences: cheques, charges and direct.
- CBSE Class 11 Weightage: a scoring chapter in the Accountancy paper, asked in short and long answers.
- What the notes cover: meaning and need for a bank reconciliation statement, passbook and cash book: the two mirror records, timing differences: cheques, charges and direct credits, differences caused by errors of firm or bank.
- Best for: quick revision before Class 11 exams and a base for CUET later.
You can read the complete class 11 accountancy handwritten notes for Bank Reconciliation Statement, with key terms, boxed definitions, and quick revision points, in the PDF below.
These handwritten notes are written by subject teachers, mapped to the 2026-27 NCERT, and checked against the last five years of CBSE Class 11 Accountancy papers.
What the Bank Reconciliation Statement Handwritten Notes Cover
A firm keeps its bank record in the cash book while the bank keeps the same account in the passbook. These two balances often differ on a given date. A bank reconciliation statement finds the reasons and brings them into agreement.
- Meaning and need for a bank reconciliation statement
- Passbook and cash book: the two mirror records
- Timing differences: cheques, charges and direct credits
- Differences caused by errors of firm or bank
- Favourable balances and bank overdrafts
- Format and steps for preparing a BRS
- Worked examples from cash book and passbook starts
Bank Reconciliation Statement Self-Assessment Quiz
Try these quick questions after you read the notes. Tap each question to check your answer. They cover the points CBSE asks most often.
A bank reconciliation statement is prepared by the
(a) bank (b) creditors (c) account holder (d) debtors
Answer: (c) account holder - the firm reconciles its own cash book with the passbook
Cheques issued but not yet presented make the
(a) passbook higher than cash book (b) cash book higher than passbook (c) both equal (d) both nil
Answer: (a) passbook higher than cash book - cash book is reduced at once but bank has not paid yet
A favourable bank balance means a
(a) credit balance in cash book (b) debit balance in cash book (c) overdraft (d) nil balance
Answer: (b) debit balance in cash book - it shows money held at the bank
Bank charges debited by the bank but not in the cash book make the passbook
(a) higher (b) lower (c) equal (d) nil
Answer: (b) lower - the bank has reduced its balance while the cash book is still unchanged
An overdraft as per cash book is shown by a
(a) debit balance in cash book (b) credit balance in cash book (c) credit balance in passbook (d) nil balance
Answer: (b) credit balance in cash book - withdrawals exceed deposits, so the firm has borrowed
Bank Reconciliation Statement Topic-wise Weightage for CBSE Class 11 Accountancy
Some parts of this chapter are asked more often than others. The table below shows which sub-topics to revise first, based on recent CBSE Class 11 question trends.
| Sub-topic | Weightage | CBSE Frequency |
|---|---|---|
| Preparing a full BRS numerical | High | almost every year |
| Causes of difference (timing) | High | very frequent |
| BRS with an overdraft balance | Medium | frequent |
| Amended cash book balance | Medium | occasional |
| Meaning and need for BRS | Low | short questions |
Key Terms and Ideas in Bank Reconciliation Statement
These are the terms and ideas the exam asks about most. Learn each one so you can define it and use it in your answers.
| Term / Idea | What it means |
|---|---|
| Cash book | The firm's own record of cash and bank dealings. |
| Passbook | The bank's copy of the customer's account. |
| Timing difference | Same item recorded on different dates by firm and bank. |
| Cheque not presented | Issued cheque not yet paid by the bank. |
| Cheque not collected | Deposited cheque not yet cleared by the bank. |
| Overdraft | Withdrawals exceed deposits; a loan from the bank. |
| Favourable balance | Debit in cash book, credit in passbook. |
| Direct credit | Interest, dividend or deposit added by the bank first. |
How Collegedunia's Handwritten Notes Help You Revise Bank Reconciliation Statement
These notes are made for the night before the exam. They keep the facts short and easy to scan. Collegedunia maps every point to the 2026-27 NCERT.
- Clear handwriting: each topic is written in neat, easy-to-read handwriting.
- Boxed key terms: the main terms and definitions are boxed by hand for fast recall.
- Diagrams and tables: simple hand-drawn tables and charts make ideas clear.
- Colour-coded headings: new sub-topics stand out, so you find any section in seconds.
How to Use These Handwritten Notes for Class 11 Accountancy Revision
Use these class 11 accountancy handwritten notes in two passes. Read them slowly once for the full chapter. Then, near the exam, read only the boxes and key terms for a fast recall.
- Read the notes once with the NCERT chapter open beside you.
- Say each key term and idea in your own words.
- Practise one long-answer question from a past paper.
- On the last day, revise only the key terms and the boxes.
Class 11 Accountancy Handwritten Notes for All Chapters
The table below links the class 11 accountancy handwritten notes for every chapter. Use it to jump to any other chapter's notes.
| Chapter | Resource |
|---|---|
| Chapter 1 | Introduction to Accounting Handwritten Notes |
| Chapter 2 | Theory Base of Accounting Handwritten Notes |
| Chapter 3 | Recording of Transactions I Handwritten Notes |
| Chapter 4 | Recording of Transactions II Handwritten Notes |
| Chapter 5 | Bank Reconciliation Statement Handwritten Notes |
| Chapter 6 | Trial Balance and Rectification of Errors Handwritten Notes |
| Chapter 7 | Depreciation, Provisions and Reserves Handwritten Notes |
| Chapter 8 | Financial Statements I Handwritten Notes |
| Chapter 9 | Financial Statements II Handwritten Notes |
Bank Reconciliation Statement Class 11 Accountancy Handwritten Notes FAQs
Ques. Where can I download Bank Reconciliation Statement Class 11 Accountancy Handwritten Notes PDF?
Ans. You can download the Bank Reconciliation Statement Class 11 Accountancy Handwritten Notes PDF directly from this page. Both the Normal and HD versions are free.
Ques. Are these handwritten notes aligned with the 2026-27 NCERT?
Ans. Yes. These notes follow the current 2026-27 syllabus for Class 11 Accountancy. Difference between cheques not presented and cheques not collected
Ques. How many pages is the Class 11 Accountancy Bank Reconciliation Statement Handwritten Notes PDF?
Ans. The notes run about 20 pages. They cover the full chapter with key terms, hand-drawn boxes, and a short self-assessment quiz.
Ques. What is the main idea of the 11th standard Accountancy chapter Bank Reconciliation Statement?
Ans. A cheque issued but not presented is one the firm has paid out and entered, but the receiver has not yet taken to the bank. A cheque deposited but not collected is one the firm has received and entered, but the bank has not yet cleared.
Ques. Are these Bank Reconciliation Statement notes enough for the CBSE Class 11 exam?
Ans. Yes, for revision. The Collegedunia handwritten notes cover every key point and exam term. Read them with the NCERT chapter and practise past questions.
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