PE 8-2A Items on company’s bank statement

The following items may appear on a bank statement:
1. Bank correction of an error from recording a $4,800 deposit as $8,400
2. EFT payment
3. Note collected for company
4. Service charge

Using the format shown below, indicate whether each item would appear as a debit or credit memo on the bank statement and whether the item would increase or decrease the balance of the company’s account.


Item No.
Appears on the
Bank Statement as
a Debit or Credit
Memo
Increases or Decreases the
Balance of the Company’s
Bank Account



Answer:


Item No.
1
2
3
4
Appears on the Bank Increases or Decreases
Statement as a Debit the Balance of the
or Credit Memo Company’s Bank Account
debit memo decreases
debit memo decreases
credit memo increases
debit memo decreases