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

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	Appears on the Bank Statement as a Debit or Credit Memo	Increases or Decreases the Balance of the Company's Bank Account
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