How to record december checks that cleared in november?

1) comparison - start with the bank statement and general company ledger cash account. check off all items that match

2) add deposits - once comparison is complete, note all items that remain on the company's ledger

3) outstanding checks - deduct outstanding checks from ending balance, these checks haven't cleared the bank.

4) bank series-wound add or deduct any bank errors to the ending balance

5) check register reconciliation - deduct bank service charges

6) interest earned - add interest earned if u have an interest bearing account

7) check register errors - add or deduct errors in the check register

8) journal entries - u may need to prepare journal entries as part of the reconciliation process

9) compare both statements - Compare the adjusted bank statement balance per your reconciliation to the adjusted cash balance per the general ledger.