Final answer:
Outstanding checks are deducted from the ending cash balance per bank in a bank reconciliation. Service charges are accounted for differently, and deposits in transit increase the balance.
Step-by-step explanation:
When performing a bank reconciliation, the item that would be deducted from the ending cash balance per bank is d. Outstanding checks. Outstanding checks are checks that have been written and recorded in the company's cash account but have not yet been cleared by the bank. Electronic fund transfers are usually immediately reflected in the bank statement, service charges may need to be added to the cash book, and deposits in transit are added to the ending balance per bank statement.