What are the valid reasons for the cash book and bank statement failing to agree. Can you explain more?

The cash book & bank statement will not reconcile for some of the following reasons 

1. Cheques in Transit

2. Direct Debits & Credits 

3. Unpresented Cheques 

4. Overdraft Interest

these are some of the basic reasons why the two shall not reconcile

1. Interest charged and earned

2. Un presented and Cheques received but not deposited in bank.

3. Bank charges

There are many reasons in which

1. Un presented cheques

2. Un deposited cheques

3. Interested earned

4. Standing orders

5. Bank charges

are play a prominent role...