Final answer:
The information the bank knows about an account that is not known by the account holder includes deposits made after bank closing. Bank deposits are considered liabilities, and assets include cash, reserves, loans, and bonds.
Step-by-step explanation:
The information that the bank knows about an account, but is not known by the account holder, includes deposits that the account holder has mailed or made after bank closing (option C). This is because when bank customers deposit money into a checking account, savings account, or a certificate of deposit, the funds may not be immediately reflected in the account balance if the deposit is made after the bank has closed for the day. These transactions will be processed on the next business day, and until then, the bank knows about the pending deposit, but the account holder may not have it reflected in their available balance.
Options A and B, such as the checks written and mailed by an account holder that have not been received by the bank and the amount of any direct payments made in the account by the account holder's customers, are typically known by the account holder. Option D, the sum of cash inflows and cash outflows recorded in the holder's accounting records, is also information known by the account holder. Thus, these options do not contain information solely known by the bank.
It's important to note that banks view deposits as liabilities since they owe these funds to their customers who may withdraw the money at any time. A bank's assets may include cash in their vaults, reserves held at the Federal Reserve Bank, loans made to customers, and bonds.