Adjusting Journal Entries for Bank Reconciliations

The collection by the bank for the Cash XXX

corporation of a Notes Receivable Collection Fee XXX
when the interest has not been accrued Expense
Notes XXX
Receivable
Interest XXX
Revenue

NSF Check—Customer does not have funds Accounts XXX

in their bank account to cover payment Receivable
of check. Cash XXX

Bank Service Charges—Charges to the Check Printing XXX

corporation for check printing Expense
services. Cash XXX

Bank Service Charges—Charges to the Bank Service XXX

corporation for checking account Expenses
service fees from the bank. Cash XXX

The check is written out for more than Accounts XXX

what was recorded in the check Payable
register. Cash XXX

The deposit is recorded on the books as Accounts XXX

higher than the dollar amount Receivable
deposited in the bank. Cash XXX

The check is written out for less Cash XXX

than what was recorded in the check Accounts XXX
register. Payable

The deposit is recorded on the books as Cash XXX

lower than the dollar amount Accounts XXX
deposited in the bank. Receivable
For book errors, you will subtract the actual amount from the
recorded amount to get the dollar amount for the correcting
adjusting entry.