The course of discrepancies between the bank statement and the cash book that overstates the cash book is the?

When the bank statement and cash book do not match, it indicates a discrepancy. In cases where the cash book overstates the bank balance, there are some common reasons for this. One such reason could be uncredited cheques, which means that checks deposited in the bank have not yet cleared and have not been recorded in the bank statement. Another reason could be uncredited expenses, which refers to expenses that have been paid but not yet recorded in the bank statement. Dividend received and interest on lodgement are not likely to cause an overstatement of the cash book. Dividends received are typically recorded as credits in the bank statement, and interest earned is usually credited to the bank account, and thus, these transactions would not lead to an overstatement of the cash book. Therefore, the correct answer is uncredited cheques and uncredited expenses, as these are the common reasons for an overstatement of the cash book when compared to the bank statement.