Two bank statement amounts that require journal entries are

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Bank service charges and an NSF (Non-Sufficient Funds) check are items that are typically identified through the bank reconciliation process and require a journal entry to adjust the company's cash account in the general ledger. Collection of a note receivable, deposits in transit, outstanding checks, and errors in recording checks are reconciling items that explain differences between the bank statement and the company's records but do not usually require a journal entry to the cash account.

Two Bank Statement Amounts That Require Journal Entries Are