Bank Reconciliation Journal Entries

The bank reconciliation journal entries below act as a quick reference, and set out the most commonly encountered situations when dealing with the double entry posting relating to bank reconciliation adjustments.

In each case the bank reconciliation journal entries show the debit and credit account together with a brief narrative. For a fuller explanation of journal entries, view our examples section.

Typical Bank Reconciliation Journal Entries


Bank charges journal entry
Account Debit Credit
Bank service charge expense XXX
Cash XXX

Notes receivable collected by the bank journal entry
Account Debit Credit
Cash XXX
Bank service charge expense XXX
Notes receivable XXX
Interest income XXX

Check from customer returned by bank, NSF journal entry
Account Debit Credit
Accounts receivable XXX
Cash XXX

Cash book check posting error journal entry
Account Debit Credit
Cash XXX
Expense XXX

Interest received from bank journal entry
Account Debit Credit
Cash XXX
Interest income XXX

Interest paid to bank journal entry
Account Debit Credit
Interest expense XXX
Cash XXX

Bank Reconciliation Journal Entries November 6th, 2016Team

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