Is the' balance as per book' in the bank statement section the same as adjusted bank balance? They should be the same, right? The only difference is that maybe the balance in the bank statement is not the same as the balance in the cash book. Thx for clarifying! :)

The Company book Balance and the Bank Balance should be the same after you do a Bank Reconciliation.

The reason you do the Bank Reconcilitation to bring the 2 accounts into agreement.