A bank reconciliation item that a company's bank may not know about would be:

Question

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Deposits in transit are deposits that the company has made but the bank has not yet processed. Therefore, the bank may not know about these deposits yet and they would need to be reconciled on the company's end. Electronic fund transfers, NSF checks, and service charges are all items that the bank would be aware of and would likely appear on a bank statement, making them known to both the company and the bank.

A Bank Reconciliation Item That a Company's Bank May Not