In a bank reconciliation, items recorded by the company, but not yet been recorded by the bank, include:

Question

Quizplus · Accepted Answer

Outstanding checks are checks that have been written by the company, but have not yet cleared the bank. Therefore, they have been recorded by the company but not by the bank. Interest, NSF checks, and bank service charges would all be recorded by the bank and would therefore not be items recorded by the company, but not yet recorded by the bank.

In a Bank Reconciliation, Items Recorded by the Company, but Not