Answer-Which of the following statement is incorrect?

Cheques issued but not presented for payment will increase the balance as per pass book.

Question

Which of the following statement is incorrect?

A Bank Reconciliation statement is a statement reconciling the balance as shown by the Bank Pass book and the balance as shown by the cash book.

B Pass book is a copy of the firm's account with a bank.

C Cheques issued but not presented for payment will reduce the balance as per pass book.

D Cheques sent for collection but not yet collected will result in increasing the balance of the Cash Book as compared to the Pass book.