This is one of six homework assignments assigned by Professor Lowenthal in Brooklyn College's Data Structures class during the Fall 2012 semester. I can't vouch for the quality of the code, and I will note that it's heavily influenced by my experiences with Objective-C, but it's thoroughly commented and should be clean enough.
This assignments builds on the previous assignments in that it involves file IO, but differes in that it requires the use of linked lists.
You can see the full assignment in my iCloud Photo Stream, here.
The idea is to read the data in from the transactions file and calculate the balance for each customer in the master file.
It's free for the taking, so use it, don't abuse it.