All of the following bank reconciliation items would result in an adjusting entry on the company's books excepta. interest earned. b. deposits in transit. c. fee for collection of note by bank. d. NSF check of customer.

b. deposits in transit

Explanation:

Bank Reconciliation: The bank reconciliation deals with the bank statement balance and the cash statement balance. The motive is to compare these two statements so that the organization can run in the smooth manner.

There are various transactions due to which the bank statement balance and the cash statement balance do not match. To match these statements, we adjust the transactions accordingly.

The adjusting entry of interest earned is

Cash A/c Dr

To Interest income A/c

(Being interest is earned)

Likewise, for The fee for collection

Bank charges A/c

To Cash A/c

(Being fees is charged)

And for NSF check of customer, it would be

Account receivable A/c Dr

To Cash A/c

(Being the adjusting entry is made)

So, for this the adjusting entry is made but for Deposit in transit, no adjusting entry would be made.