有關未對現支票問題?

if 之前是由 accounts payable or accruals 轉出, 可以入番 current liabilities - accounts payable , or etc.


if 之前是 直接入 expenses, 我會入 sundry income

As the cheque is now staled i.e. cannot be honoured, the entry should then be reversed by Dr. Bank Cr. Trade Creditors/ Accounts Payable. Same position as this cheque had never been issued. The staled cheque is then cancelled and noted in the Bank Reconciliation Statement if deemed necessary.