On 2023-07-15 03:28, Chris Green wrote:
> Similarly uncashed cheques simply don't appear, a cheque
> payment only appears in the accounts when it is actually debited from
> the bank account.

That doesn't seem right to me.

When you write the check and present or transmit it to the payee, the
money is no longer yours. If you don't record it in the books till it's
cashed, how do you prevent yourself from writing another check that will
leave you overdrawn as soon as it and the first one are cashed?

I don't know where you're located, but in the US, IRS regulations have
determined that a payment is made, legally, in the tax year when the
check is written and sent, regardless of how long it takes the payee to
cash it.

Stan Brown
Tehachapi, CA, USA
https://BrownMath.com
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