With respect to features of Bank Reconciliation Statement (BRS), which of the following statements is INCORRECT?

1
A regular reconciliation discourages the accountant of the bank from embezzlement of funds.
2
Any undue delay in the clearance of cheques will be shown up by BRS.
3
BRS helps in finding out the actual or true position of the bank balance by incorporating the effect of any uncleared funds as well.
4
BRS will not bring out any errors that may have been committed in the cash book but is correct in pass book.
5
None of the above/More than one of the above.

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