Reasons for a Difference Between a Bank Balance Recorded on a Bank

Reasons for a difference between a bank balance recorded on a bank statement and the record in a company's accounting system include:

A) Timing differences, eg, some cheque payments by a company may be late in being presented to the bank.
B) Errors, eg, an error may be made in recording a deposit amount in the company's accounts.
C) Bounced cheque, ie, a customer's cheque that has been recorded in a hotel's accounting system might not be honoured by the customer's bank.
D) Direct deposits to the bank account that have not yet been recorded by the company holding the bank account.
E) All of the above.