For each of the items in the following list, identify where it is included on a bank reconciliation:

1.		EFT payment made by a customer		select an effect on bank reconciliation item Not included in the bank reconciliationIncrease to bank balanceDecrease to bank balanceIncrease to company cash balanceDecrease to company cash balance
2.		Bank debit memorandum for service charges		select an effect on bank reconciliation item Not included in the bank reconciliationDecrease to bank balanceDecrease to company cash balanceIncrease to bank balanceIncrease to company cash balance
3.		Outstanding cheques from the current month		select an effect on bank reconciliation item Decrease to bank balanceNot included in the bank reconciliationIncrease to company cash balanceIncrease to bank balanceDecrease to company cash balance
4.		Bank error in recording a $1,779 deposit as $1,977		select an effect on bank reconciliation item Not included in the bank reconciliationDecrease to bank balanceIncrease to bank balanceIncrease to company cash balanceDecrease to company cash balance
5.		Outstanding cheques from the previous month that are still outstanding		select an effect on bank reconciliation item Decrease to company cash balanceDecrease to bank balanceIncrease to bank balanceNot included in the bank reconciliationIncrease to company cash balance
6.		Outstanding cheques from the previous month that are no longer outstanding		select an effect on bank reconciliation item Increase to bank balanceNot included in the bank reconciliationDecrease to bank balanceDecrease to company cash balanceIncrease to company cash balance
7.		Bank error in recording a company cheque made out for $160 as $610		select an effect on bank reconciliation item Decrease to company cash balanceIncrease to bank balanceNot included in the bank reconciliationIncrease to company cash balanceDecrease to bank balance
8.		Bank credit memorandum for interest revenue		select an effect on bank reconciliation item Not included in the bank reconciliationIncrease to company cash balanceDecrease to company cash balanceDecrease to bank balanceIncrease to bank balance
9.		Company error in recording a deposit of $160 as $1,600		select an effect on bank reconciliation item Not included in the bank reconciliationDecrease to company cash balanceDecrease to bank balanceIncrease to bank balanceIncrease to company cash balance
10.		Bank debit memorandum for a customers NSF cheque		select an effect on bank reconciliation item Decrease to bank balanceNot included in the bank reconciliationDecrease to company cash balanceIncrease to bank balanceIncrease to company cash balance
11.		Deposit in transit from the current month		select an effect on bank reconciliation item Increase to bank balanceNot included in the bank reconciliationDecrease to bank balanceIncrease to company cash balanceDecrease to company cash balance
12.		Company error in recording a cheque made out for $630 was recorded as $360		select an effect on bank reconciliation item Decrease to company cash balanceIncrease to company cash balanceNot included in the bank reconciliationDecrease to bank balanceIncrease to bank balance

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