Balance as per cash book Rs. 10,000. Cheque of Rs. 12,000 issued only Rs. 10,000 presented for payment. Cheque paid Rs 5,000 but omitted to record in cash book. Interest credited by bank Rs. 2,000 not recorded in cash book. Credit side of cash book has been under cast by Rs 3,000. In these transaction balance as per pass book is ...............

Outstanding cheque: Rs. 12,000 issued - Rs. 10,000 presented = Rs. 2,000 (This represents money that went out of the cash book but hasn't been reflected in the bank statement yet).

Unrecorded cash payment: Rs. 5,000 (This is money that went out of the bank but hasn't been recorded in the cash book yet).

Unrecorded interest: Rs. 2,000 (This is money that came into the bank but hasn't been recorded in the cash book yet).

Cash book undercast: Rs. 3,000 (This is an error where the total income in the cash book is understated by Rs. 3,000).

Considering all these adjustments:

Balance per passbook = Cash book balance + Outstanding cheque + Unrecorded cash payment + Unrecorded interest + Cash book undercast

= Rs. 10,000 + Rs. 2,000 + Rs. 5,000 + Rs. 2,000 + Rs. 3,000

= Rs. 22,000

Therefore, the balance as per the passbook should be Rs. 22,000. This reflects the actual cash flow considering the outstanding cheque, unrecorded transactions, and the undercast error in the cash book.