**Answer:**

Direct deposits by customers are added when the balance as per Cash Book is the starting point. This is because direct deposits by customers are an inflow of cash into the business, which increases the cash balance. Adding these deposits to the starting balance of the Cash Book reflects the actual cash position of the business.

To understand this concept in detail, let's break down the answer:

**1. Cash Book:**
The Cash Book is a subsidiary book that records all cash and bank transactions of a business. It serves as a record of all cash inflows and outflows, including cash received from customers and cash paid to suppliers, employees, etc.

**2. Starting Point:**
The starting point refers to the opening balance of the Cash Book. It is the balance of cash on hand or in the bank at the beginning of a particular accounting period. This balance is carried forward from the previous period's closing balance.

**3. Direct Deposits by Customers:**
Direct deposits by customers refer to cash payments made directly into the business's bank account by its customers. These deposits could be in the form of payments for goods or services, loan repayments, or any other form of cash inflow from customers.

**4. Adding Direct Deposits:**
When the balance as per Cash Book is the starting point, direct deposits by customers are added. This means that the amount of direct deposits made by customers is added to the starting balance of the Cash Book.

Adding these deposits increases the cash balance in the Cash Book, reflecting the actual inflow of cash into the business. It ensures that the Cash Book accurately represents the cash position of the business at the beginning of the accounting period.

**5. Purpose of Adjustment:**
The purpose of this adjustment is to reconcile the Cash Book balance with the bank statement balance. By adding the direct deposits made by customers, the Cash Book balance will match the bank statement balance, which also includes these deposits.

**Conclusion:**
In summary, when the balance as per Cash Book is the starting point, direct deposits by customers are added. This adjustment ensures that the Cash Book accurately reflects the cash position of the business and reconciles it with the bank statement balance.