Add outstanding debits .........
Enter the amount for any outstanding debit amounts. For a bank reconciliation, these would be outstanding deposits. If the normal sign is a debit (e.g., a bank account), these debits are added to the balance. If the normal sign is a credit, these items are subtracted from the balance.
Less outstanding credits..........
Enter the amount for any outstanding credit amounts. For a bank reconciliation, these would be outstanding checks. If the normal sign is a credit (e.g., a bank account), these credits are added to the balance. If the normal sign for the account is a debit, these items are subtracted from the balance.