Bank Reconciliation Indicate whether each of the following items is an adjustment to the balance per books

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Bank Reconciliation Indicate whether each of the following items is an adjustment to the balance per books

(BK) or to the balance per bank statement (BS) on a reconciliation that adjusts the bank balance and the bank statement to the correct balance.

_______ Customer’s NSF check _______ Service charge for a lockbox _______ Outstanding checks _______ Interest earned on an account for the month _______ Check written on the account but recorded on the books at the wrong amount _______ Deposits in transit AppendixLO1

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