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Cheque isseud but not presented

This query is : Resolved 
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(Querist)
15 March 2010 Cheque issued but not presented by supplier. How this be treated in books & B/S.
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
15 March 2010 If you have accounted the transaction on the date of issuing the cheque, nothing else to be done in books and balance sheet. Consequently book balance and bank balance will differ to the extent of uncashed cheques for which a bank reconciliation statement will have to be prepared.
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
15 March 2010 AGREE
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Rasesh

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Rasesh (Expert)
15 March 2010 Agree
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CA SIDHARTH HIRALAL PATNI

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CA SIDHARTH HIRALAL PATNI (Expert)
15 March 2010 Agreed with the expert
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CA SIDHARTH HIRALAL PATNI

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CA SIDHARTH HIRALAL PATNI (Expert)
15 March 2010 Agreed with the expert
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G.Ramesh

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G.Ramesh (Expert)
15 March 2010 Agreed
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Bivas Nag

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Bivas Nag (Expert)
21 March 2010 agree
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