GCEFinancial AccountingBank Reconciliation2019

Which of the following items would cause the cash book balance to differ from the bank statement balance?

AAn error made by the cashier in the cash book
BA cheque issued but not yet presented to the bank for paymentCORRECT
CA deposit recorded in both the cash book and the bank statement on the same date
DBank charges already recorded in the cash book
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Toaster Teacher
Why the answer is B, and why the others tempt you.
An unpresented cheque has been recorded as a payment in the cash book but has not yet been processed by the bank, so it does not appear on the bank statement. This timing difference causes the two balances to differ. Options A and D would affect only the cash book, while option C would already be reflected in both records.
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