The following bank reconciliation has been prepared by an inexperienced bookkeeper for the month of December

2013.

Bank Reconciliation Statement for the month of December 2013

/

Balance per bank statement (overdrawn) 41,250

Less: cheques written not presented to bank for payment (17,120)

Less: lodgements not credited (3,310)

Add: banking error (bank credited account in error with monies which belongs to another

customer)

1,110

Favourable balance as per cash book 21,930

You are required to prepare the bank reconciliation statement for the month of December 2013 dealing appropriately

with all the items above.