OBJECTIVE 4 TOPIC- The Nature of a Bank Account and its Use in Controlling Cash NOTE: While a company's records consider an increase to cash a DEBIT, from the banks side it is considered a CREDIT. Be careful with this language. 9. What items increase the balance in a bank's account? Would the list of items include a debit or credit memo from the bank? 10. What items decrease the balance in a bank's account? Would the list of items include a debit or credit memo from the bank