會計問題 - 彈票

Yes.

1. When a cheque is being issued, Dr. Creditor / Accrued Expenses Cr. Bank.

2. When the cheque is being bounced, you just reverse the entries by Dr. Bank and Cr.Creditor / Accrued Expenses Bank and the amount due to the creditor or expenses accrued will remained in the books of the company pending for settlement later. The bank balance will remain the same without any reduction.