Which of the Following Statements Is True

Which of the following statements is true?

A) Companies should prepare a bank reconciliation statement every week.
B) A bank reconciliation statement reflects bank account payments and receipts.
C) A bank statement can be a useful procedure to alert management to any banking anomalies.
D) Accounting errors are the main reason for a difference between a company's bank account balance reported on its bank statement and the balance reported by its internal accounting system.
E) If a company has a positive balance in its bank account, in its own accounting records, a credit balance will be reflected for the account "Money at bank".