Do you think that cash receipts posted to creditors is a valued reason for the cash book and bank statements, failing to agree? Why?

If you are recording Cash Receipts against a Creditor by mistake, it will not be a cause of mismatch between Cash Book and Bank Statement. 

Why because, your are recording the receipt as a receipt and not as a payment. So, it increases the balance in the Cash Book and the same happense in the Bank Statement as well.

What goes wrong is that your liability towards the Creditor further increases by mistake and your receivable is not reduced.

Thanks

Receipts from customers and payment to suppliers would not effect the reconciliation of the cash and bank books if properly posted. If the customers pays directly into our bank with out notifying us, the bank balance would increase and the difference would arise by the same amount. Our bank book and bank statement would not match. These are called directs deposits in the bank and we need to update our records too. We have to update the account receivable ledger and bank ledger/bank book. 

No, cash receipts posted to creditors is not a valid reason for the cash book and bank statements failing to agree, provided that the cash receipts have been correctly posted to the cash book, then the fact that they have incorrectly been posted to creditors instead of cash sales or debtors will not affect the bank reconciliation.