JV For Not Deposited Cheque by Vendor

In BRS you have to add back Rs 100000/- in your books in Bank ledger Balance because you reduce the same when you issued cheque .
but bank balance not reduce because of cheque was not deposited .
cheque is valid for three months from the date of issue , so after one year that cheque become invalid .

You have reverse earlier payment entry , on ground that cheque become Invalid .

Above for invalid cheque, or else leave it off like that making a note for excess cash. If making a note is possible,

Make a contra entry for bank- 1,00,000/-

keep 1,00,000 in Suspense account under bank

Im not explaining tally 

Like the first answer adding back to cash book will tally even if it is a suspense account. No what else we can do is.... nothing much. Txs