Which of the following items must be added to the cash balance per ledger in preparing a bank reconciliation which ends with adjusted cash balance? a Service charge b NSF customer check c Erroneous bank debit d Note receivable collected by bank in favor of the depositor and credited to the account of the depositor

The item that can be included in cash balance per ledger ,when one is setting a bank reconciliation and required to end it with adjusted cash balance is D: Note receivable collected by bank in favor of the depositor and credited to the account of the depositor.

Therefore, option D is correct

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Note receivable collected by bank in favor of the depositor and credited to the account of the depositor

Explanation:

A bank reconciliation is when the records for a cash account of an entity are been matched to the corresponding information that are provided on a bank statement.

When preparing a bank reconciliation which ends with adjusted cash balance, the note receivable collected by bank in favor of the depositor and credited to the account of the depositor must be added to the cash balance per ledger.

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