Typical adjustments to the unadjusted book balance on a bank reconciliation include bank service charges,customer NSF checks,and certified checks.

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Typical adjustments to the book balance on a bank reconciliation include account receivable collection,interest earned,service charges,and NSF checks.A certified check is deducted from the customer's account when the bank certifies that the check is good.Certified checks,therefore,have been deducted by the bank in determining the unadjusted bank balance,whether they have cleared the bank or remain outstanding as of the date of the bank statement.Thus,certified checks do not affect the unadjusted book or bank balance on the bank reconciliation.

Typical Adjustments to the Unadjusted Book Balance on a Bank