| Overview Adjustments to the cash disbursements journal may
need to be done if there are transactions (debits) performed by the bank that are not
found in the journal. Service charges, fees charged for wire transfers or stop payment
orders or any automatic debits that are arranged with vendors will appear on the bank
statement at month end. Since these transaction do not appear in the CDJ, an adjustment
must be made to reconcile with the banks closing balance. |