bank reconciliation

A current account at the bank is the account used for normal banking and the balance changes from day to day.
A deposit account with the bank is an account where you put a fixed amount for a fixed period and earn interest on the amount from the bank.

I do not know where you found this question but it would be very strange indeed in real life (and in the exam) to be able to write cheques from the deposit account – they will be written from the current account.

If a business did have both a current account and a deposit account at the bank, then they will also have two t-accounts in their own books. The cash account would record the cash in the current account, and they would have a deposit account recording the cash in the deposit account with the bank.

As far as your second question is concerned, the word deposit on its own simply means money paid into the bank account. It could be paid into either account but would normally be into the current account. In which case there would be a debit entry in the cash account because cash had been received. In the current account in the bank it would be credited (for the reasons I explain in my free lectures on this topic) but there will be a delay which is why it might be credited by the bank after the date of the bank reconciliation.

Have you watched my free lectures on bank reconciliations? The lectures are a complete free course and cover everything needed to be able to pass the exam well.

You are welcome 🙂