Accounting entries

shivaprakash (CA-Final) (100 Points)

22 December 2011  

Dear friends,

i have a client who has not reversed stale cheques from april 2007.

now i want to reverse all those, the entry for expense cheque reverse will be

Bank account Dr.

To Expense account.

my question is whether it voilates any of the Accounting Standard if yes which one, what is the best way to reverse

pls help me out