Which of the Following Statements Is False

Multiple Choice

Which of the following statements is false?

A) When the bank column of a Cash Book shows a credit balance, it means an amount is due to the bank
B) When Pass Book shows a debit balance, it means overdraft as per Pass Book
C) While preparing Bank Reconciliation Statement, cheques paid into bank but not yet cleared are deducted from the Debit balance as per Cash Book to arrive at the balance as per Pass Book
D) A Bank Reconciliation Statement is a part of Pass Book