Bank Reconciliation - 14 Points (2 points each)

Following are seven items A through G that would cause Xavier Company's book balance of cash to differ from its bank statement balance of cash. Each item should be used ONLY ONCE.

A. A service charge imposed by the bank. B. A check listed as outstanding on the previous period's reconciliation and still outstanding at the end of this month. C. A customer's check returned by the bank is marked "Not Sufficient Funds (NSF)". D. A deposit that was mailed to the bank on the last day of the current month and is unrecorded on this month's bank statement. E. A check paid by the bank at its correct $190 amount was recorded in error in the company's Cash Disbursements Journal as $109. F. An unrecorded credit memorandum indicated the bank had collected a note receivable for Xavier Company and deposited the proceeds in the company's account. G. Xavier Company wrote a check in the current period that is not yet paid or returned by the bank.

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