Balance as per cash book5467Uncredited cheques4410Unpresented cheques19404 The balance as per bank statement is

Start with cashbook balance ₦5,467. Add uncredited cheques ₦4,410 (deposits you made but bank hasn’t recorded yet). This gives ₦9,877. Then add unpresented cheques ₦19,404 (cheques you wrote but recipients haven’t cashed). Total = ₦29,281. Wait, let me recalculate.

Actually: Cashbook ₦5,467 + Uncredited ₦4,410 = ₦9,877. Then subtract unpresented… No, add: ₦5,467 + ₦4,410 + ₦19,404 = ₦29,281 is wrong. Correct: ₦5,467 – ₦4,410 + ₦19,404 = ₦20,461.

Formula: Cashbook balance – uncredited + unpresented = Bank statement balance.