While preparing Bank Reconciliation Statements will you add or deduct the cheques deposited but dishonoured to or from the Cash Book overdraft balance?
I) Cheques deposited but dishonoured
ii) Cheques drawn but not cleared
iii) Interest on overdraft
iv) Direct amount deposited by the customer into Bank.

If you are talking about a deposit that has been made at a bank and the deposit does not appear on the bank statement you add the amount of the deposit to the bank statement balance.

If you are talking about a check that was written by the company and has not been cleared by the bank you deduct the amount of the check from the bank balance.