upS 2017 IMore tools When identified, what reconciling items do not require any action by a company? a. deposits in transit b. omission of interest earned C. omission of bank service charges d. NSF (non-sufficient funds) checks 19. 20. A deposit recorded on company books, usualy at the end of the month, yet deposited to late to be on current month's bank statement is a(n) a. NSF check b. service charge. c. outstanding check. d. deposit in transit