When preparing a bank reconciliation statement, which of the following is deducted from the balance per bank statement?

When preparing a bank reconciliation statement, the amount deducted from the balance per bank statement is the total of the unpresented cheques. Unpresented cheques are those cheques that have been issued by the company but have not yet been presented to the bank for payment. Since these cheques have not been paid yet, they do not appear on the bank statement, which means that the balance per bank statement is higher than the actual balance of the company's bank account. To reconcile the difference between the bank statement and the actual balance of the company's bank account, the total of the unpresented cheques is deducted from the balance per bank statement. This adjustment ensures that the reconciled bank balance reflects the true balance of the company's bank account, taking into account all transactions that have occurred up to the date of the bank reconciliation statement. Therefore, the correct answer is unpresented cheques.