Stale cheque

If three month period has been completed and your supplier is still not asking about payment then you can write off the amount. However, If you want to enter only reverse entry due to stale. Then entry would be:

Suppose : At the time of Payment : Date 25-10-2019

Supplier A/C ................... Dr.

To Bank A/C ................... Cr.

At the time of Reversal due to stale : Date 27-01-2020

Bank A/C ..................... Dr.

To Supplier A/C .............. Cr.

But Make sure that reconciliation of both entry will be affect on same date i.e. 27-01-2020