The course of discrepancies between the bank statement and the cash book that overstates the cash book is the?

A.

Dividend received

B.

Uncredited expenses

C.

Uncredited cheques

D.

Interest on lodgement

Correct answer is C

Uncredited cheques: These are cheques received from customers and other sources for which the firm has banked but the bank has not yet availed the funds by crediting the firm's account. In this case, the cash book balance will be more than the bank balance.