Which of the following statements is false regarding a four-column bank reconciliation or "proof of cash"?

a. It is prepared to ensure that all cash receipts recorded in the entitys cash receipts journal were deposited in the entitys bank account.

b. It can be effective to ensure that all cash disbursements recorded in the entitys cash disbursements journal have cleared the entitys bank account.

c. It can be effective in detecting theft of cash when the cash was stolen before it was recorded in the entitys book.

d. It is prepared to ensure that no bank transactions have been omitted from the entitys accounting records.