Which of the Following Statements Is/are True

Multiple Choice

Which of the following statements is/are true?

A) When there are cheques deposited but not collected by the banker, overdraft balance as per Pass Book will be less than that as per Cash Book
B) When the payment side of the Cash Book is undercast, overdraft balance as per Cash Book will be more than overdraft balance as per Pass Book
C) When reconciliation is to be done with the extracts of the Cash Book and Pass Book relating to the same period, the transactions which do not figure in one of the extracts are to be noted
D) Bank interest debited in the Pass Book is to be added to Overdraft Balance as per Pass Book to arrive at the Overdraft balance as per Cash Book