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

The following items may appear on a bank statement:
1. Bank correction of an error from posting another customer’s check (disbursement) to the company’s account
2. EFT deposit
3. Loan proceeds
4. NSF check

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
credit memo increases
credit memo increases
credit memo increases
debit memo decreases