Identify which of the following items are added to or subtracted from the unadjusted book balance to arrive at the true cash balance. distinguish the additions from the subtractions by selecting a + beside the items that are added to the unadjusted book balance and a – beside those subtracted from it. the first item is recorded as an example.
book balance adjusted? added or subtracted?
reconciling items yes +
interest revenue
deposits in transit
debit memo
service charge
charge for check
nsf check for customers