What happens to a bank's liability when money is deposited and how is it recorded?

Money deposited into a bank account increases the bank's liability to the customer. From the bank's perspective, an increase in liability is recorded as a credit.
The correct option is B.
B) a credit

An amount of money withdrawn from a bank account decreases the bank's liability to the customer. From the bank's perspective, a decrease in liability is recorded as a debit.
The correct option is A.
A) a debit

An account holder prepares a bank reconciliation statement to identify and explain the differences between the cash balance in the bank statement and the cash balance in the company's own cash book, ultimately aiming to determine the true cash balance.
The correct option is C.
C) the Bank account balance

To find the closing balance as per the business bank account (cash book) from the bank statement balance, we need to adjust for unpresented cheques. An unpresented cheque has been recorded as a payment in the business's cash book but has not yet been processed by the bank. Therefore, it needs to be deducted from the bank statement balance to reconcile it with the cash book balance.

A bank statement is a document issued by the bank that summarizes the transactions in a customer's account over a period. This information is derived from the bank's own accounting records, specifically the ledger accounts it maintains for each customer.
The correct option is B.
B) bank ledger