The balance in Alhaji Musa's cash book (bank column) on 31 October 2023 was ₦45,200 (debit). The bank statement showed a balance of ₦52,700. Unpresented cheques totalled ₦9,500 and uncredited deposits amounted to ₦2,000. What was the error, if any, in the cash book?

Starting from the bank statement balance of ₦52,700, add uncredited deposits of ₦2,000 to get ₦54,700, then deduct unpresented cheques of ₦9,500 to arrive at ₦45,200, which equals the cash book balance. Since both sides reconcile perfectly with no residual difference, there is no error in the cash book.