The following items may appear on a bank statement:

1. Bank correction of an error from posting another customers check (disbursement) to

the companys account

2. EFT deposit

3. Loan proceeds

4. NSF check

Using the format shown below, 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 companys account.

Item No.

Appears on the

Bank Statement as

a Debit or Credit

Memo

Increases or Decreases the

Balance of the Companys

Bank Account