Item Bank Balance Book Balance Shown or Not Shown on Reconciliation 1. Deposits mailed to the bank on September 30 had not been recorded by the bank until October 2. Add NA NA Shown 2. Checks outstanding on August 31 that cleared the bank in September. 3. A note receivable is collected by the bank for the company, but it is not yet recorded by the company. 4. NSF check from a customer is shown on the bank statement but not yet recorded by the company. 5. Deposit made on September 5 and processed by the bank on September 6. 6. Checks written by another depositor but mistakenly charged against this company s account. 7. Checks written and mailed to payees on October 2. 8. Night deposit made on September 30 after the bank closed. 9. Bank fees for check printing are not yet recorded by the company. 10. Bank service charge. 11. The bank received an electronic funds transfer (EFT) and deposited the amount in the company's account on September 30. The company has not yet recorded this EFT. 12. Interest earned on the September cash balance in the bank is not yet recorded by the company. Item Bank Balance Book Balance Shown or Not Shown on Reconciliation 1. Deposits mailed to the bank on September 30 had not been recorded by the bank until October 2. Add NA NA Shown 2. Checks outstanding on August 31 that cleared the bank in September. 3. A note receivable is collected by the bank for the company, but it is not yet recorded by the company. 4. NSF check from a customer is shown on the bank statement but not yet recorded by the company. 5. Deposit made on September 5 and processed by the bank on September 6. 6. Checks written by another depositor but mistakenly charged against this company s account. 7. Checks written and mailed to payees on October 2. 8. Night deposit made on September 30 after the bank closed. 9. Bank fees for check printing are not yet recorded by the company. 10. Bank service charge. 11. The bank received an electronic funds transfer (EFT) and deposited the amount in the company's account on September 30. The company has not yet recorded this EFT. 12. Interest earned on the September cash balance in the bank is not yet recorded by the company