أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
Debit cash/Bank
Credit the provision/Accrual Account
Once reissue the cheque
Debit Accrual
Credit Bank
Only maintain your cheque register, upon confirmation from bank about the cheuqe just make an entry accordingly. Else other way could make your books more difficult to understand.
