Concept:Disagreement arises when a transaction is recorded in one book but not yet in the other, such as a direct deposit into the bank.
Explanation:The cash book is maintained by the business, while the bank statement is prepared by the bank.
When a customer pays a cheque directly into the bank account, the bank records it on the bank statement immediately.
The business does not know about this deposit until it receives the bank statement or a credit advice, so it is not entered in the cash book at that time.
This creates a temporary difference between the cash book balance and the bank statement balance.
Credit sales affect only the customer's ledger account, not the cash book or bank statement.
Goods withdrawn by the proprietor for personal use are drawings in kind and do not affect the bank account.
Omission of a credit purchase is a bookkeeping error unrelated to bank transactions.
Therefore, only a cheque paid directly into the bank by a customer causes disagreement.
Answer:C. cheque paid directly into the bank account by a customer