The following items may appear on a bank statement:. A. NSF check B. EFT deposit C. Service charge D. Bank correction of an error from recording a $300 check as $30 Indicate whether the item would appear as debit or credit memo on the bank statement and whether the item would increase or decrease the balance of your account. Appears on the Bank Statement as a Debit or Credit Increases (Decreases) the Balance of the Company's Item No. Memo Bank Account 1. 2. 3. 4.