Sometimes the bank cover some cheques and then returned full payment, ex: on TD bank estatment you see : [ RTD ITEM BAL OWING vs RTD FULL PAYMT] how do i record them?

Hi there, 

Making sure you're recording your transactions the right way is a good exercise for preventing errors in your books. 

I recommend contacting an accounting professional to get more info on this. If you're not in contact with one, I encourage you to search for one on our website using this link here. Doing this will help prevent any future discrepancies. Let me know if you have other questions. I'm here to help.