The following items may appear on a bank statement:

1. Service charge

2. Note collected for depositor

3. Bank correction of an error from recording a $2,100 deposit as $1,200

4. EFT payment

Using the format shown below, indicate whether each item would appear as a debit or credit memorandum on the bank statement and whether the item would increase or decrease the balance of your account.

 

Appears on the

 

 

Bank Statement as

Increases or Decreases the

 

a Debit or Credit

Balance of the Depositor’s

Item No.

Memorandum

Bank Account