* Taylor R Campbell <[email protected]> [2019-08-14 21:04]:
> ; hand-written ledger entry
> account Liabilities:Bank:Cheque:123
> 2017-01-31 Landlord
>     Expenses:Rent                            $750.00
>     Liabilities:Bank:Cheque:123
> 
> ; automatically generated by bank2ledger script
> 2017-02-25 Bank statement          
>     Liabilities:Bank:Cheque:123              $750.00
>     Assets:Bank

This works fine for personal accounts where you can do whatever works
best for you instead of following official accounting practices.

This won't work for a business, however.  Cheques are treated as
immediate cash expenses: when you write a check, the money immediately
gets deducted (in your books), even though in reality it only gets
deducted from your bank account when the person deposits the check.

That's (one reason) why businesses do bank reconciliations at the end
of the month where they compare their books with their actual bank
balances and account for the differences (undeposited checks get added
to the balance from your book to match the bank balance).

-- 
Martin Michlmayr
https://www.cyrius.com/

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