From Cash book balance ₹6,000, add unpresented cheques ₹3,000 and deduct uncredited cheque ₹2,000 → bank statement balance ₹7,000.

Data note (honesty): The paper prints item (i) as "Balance as per Bank statement ₹6,000," yet the question asks us to find out the balance as per Bank statement. A figure cannot be both the given and the answer, so item (i) is evidently the Cash book balance ₹6,000 (a mislabel in the printed paper). The BRS below is prepared on that reading — the standard version of this problem.

Why each item adjusts the balance

• Cheque deposited on 28 Dec but not yet credited ₹2,000: the Cash book already added it, but the bank has not — so the bank statement is lower → deduct ₹2,000.
• Cheques issued on 20 Dec but not yet presented ₹3,000: the Cash book already deducted them, but the bank has not paid them — so the bank statement is higher → add ₹3,000.

Bank Reconciliation Statement as on 31 December 2022

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