Withdrawals and Transfers

• Cash withdrawals always represent deductions from your bank account. You can subtract them regardless of the form they take, including ATM withdrawals and withdrawals you receive from a teller at one of your bank's branches. If an ATM charges you a fee, you must include this amount in the value of the cash withdrawal that you deduct to balance your account. If your bank reimburses that fee, you can either leave it out or also include it as an account credit, which will cancel out the charge on your statement. If you make transfers between multiple bank accounts, you will need to deduct them from the account from which they came. As with cash withdrawals, you must include any transfer fees that your bank imposes.
  
  

Fees and Payments

• Any fees that your bank charges on your account, or payments that you make to the bank itself, are among the items you can deduct from your bank statement's opening balance. These include fees for printing paper checks, fees for falling below your account limit and bounced check fees for attempting to write checks that you don't have the funds in your account to cover.
  
  

Debit Card Purchases

• If your bank account comes with a debit card, you can deduct purchases you make with it from your statement while balancing your account. Because a debit card deducts funds directly from your account, there is no need to compute interest charges as you would to reconcile a credit card statement. Debit card purchases include automatic bill payments that use your debit card number to deduct payments you owe from your account.
  
  

Checks

• In the case of a checking account, you also can deduct any checks you write from your statement to balance your account. A check register is one way to account for checks you write throughout the month, but a collection of canceled checks that your bank returned to you, or a list of recently posted checks on your online account access page, will provide the same information. Check deductions also include electronic check payments, which you can use to make purchases online or by phone by entering your checking account number and bank routing number to authorize a payment.