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: Appears on the Increases or Bank Decreases the Statement Balance of the Item as a Debit or Company's Bank Credit Memo Account 1. Bank correction of an error from posting another customer's check (disbursement) to the company's account 2 FFT densit