shaking hands, handshake, viewers @ Pixabay

A bank reconciliation is a document that reconciles the balance on your bank statement with the balance in your general ledger. A common question that arises while preparing a bank reconciliation is: should an NSF check be included in either of those balances? Let’s take a look at where an NSF check should appear on the bank reconciliation to answer this question. In most cases, an NSF check should be included in the current account balance on your bank reconciliation. The rest of this blog post will take a deeper look at why that is and how it impacts other balances on your bank reconciliation. If you’re interested in learning more about what to do with checks written for amounts greater than the available funds when reconciling accounts receivable, then please refer back to our previous blog posts providing instructions for writing up those two types of transactions which can also appear on a bank statement (see


Please enter your comment!
Please enter your name here