NSF check

A) Bank statement adjustment
B) Company books adjustment
C) Either

NSF Check

An NSF check or Non-Sufficient Funds check is a check that cannot be processed due to insufficient funds in the account it's drawn on, leading to a bounced check.

Bank Statement Adjustment

The process of modifying the balance in a company's accounting records for a bank account to match the balance shown on the bank statement, accounting for transactions not yet recorded in the company’s books.

Company Books Adjustment

involves modifying entries in a company's accounting records to correct discrepancies or allocate expenses and revenues to the correct period.