what does it mean by this term taking physical inventory

The company's cash record and bank statement of Jazin travelling agency showing a difference in cash balance. They asked their accountant to prepare a conciliation statement in order to reconcile this difference. Necessary information for September are as follows: 1. Cash balance as per company's record for September 30, Rs. 12,340. Cash balance as per bank statement on September 30, is 17,000. 2. A deposit in transit amounted to Rs.2.000. 3. Also included with the bank statement a debit memorandum representing bank service charges for July is Rs.50. 4. A credit memorandum representing interest earned also included in banks statement of 5,000. 5. Outstanding cheques amounted to check no.729 for Rs.800; no. 765 for Rs.590 no.787 for Rs.400 6. A payment against equipment through check of Rs.752, was erroneously entered in Jazin 'records as Rs.852 7. A check of Rs.180 drawn by a customer was marked as "NSF" in the bank statement Required: 0 Prepare a bank reconciliation statement with necessary journal entries. (ii) What do you understand by term "NSF"? Also, discuss the reason of reporting the error in Jazin's record only. (Refer to adjustment 06)