In preparing a bank reconciliation, a service charge shown on the bank statement should be ?

Because the bank service charges have already been deducted on the bank statement, there is no adjustment to the balance per bank. However, the service charges will have to be entered as an adjustment to the company's books. The company's Cash account will need to be decreased by the amount of the service charges.

d. deducted from the balance as per depositor's record.

Bank can charge a service fee based on the type of facility and contractually agreed by business at the initiation of the account. Banks cannot charge any fee on adhoc basis unless its mentioned in the contract. Hence first check the contract and in case you are still not clear check with your relationship manager about the charge , get clarifications , if its within the contractual terms and conditions , check the calculation and if correct account it in your books. In case the bank has wrongly charged any fee please write to bank to reverse the charge. Please note that banks do commit mistakes which we Accountants as custodian of business financial transactions should protect business from such loss. 

To be deducted from Depositer record

Option D. Deducted per the depositors record. It is presumed that the service charge in the bank statement is an expense for the depositor and is not reflected in his records. His records may be showing a deposit balance from where the service charges not deducted. By doing the reconciliation, this has to be deducted to arrive the correct balance.

B.deducted from the balance per the bank statement