Apr 27, 2016 ยท I am doing bank statement reconciliation for a transaction that is directly entered in GL as a journal. The below is my journal: - The account code combination used is the same as Cash Clearing account that is setup in Bank Account . - Journal is posted . When I do the Bank Statement Reconciliation in Cash Management.. The fee for printing the company's checks. The fee for handling a check that the company deposited and the check was returned because of insufficient funds. A transfer of funds to another account at the bank. The bank's use of the term debit memo is logical because the company's bank account is a liability in the bank's general ledger. "/>Bank statement transaction codes in oracle fusion