How-to · Banking and cash
Void vs delete a check: which to use
Void a check when it was written but will never be cashed: the record stays, with its number, at $0. Delete only an entry that should never have existed, such as a duplicate typed by mistake. If a check from a closed month is cancelled, record the reversal in the current month instead of changing the old one.
How-to guides / Void vs delete a check
The accounting behind it
Checks are numbered documents. Voiding keeps the number in your register, so a gap in the sequence never looks like a missing check, and anyone reviewing the books can see what happened.
Deleting removes the entry completely. That suits a true mistake, but it loses the history (though a good audit trail records the deletion).
Voiding or deleting changes the period the check was dated in. If that month is closed, filed or reconciled, change the current month instead: a reversing entry or a deposit dated today.
| Account | Debit | Credit |
|---|---|---|
| Expense or Accounts Payable | $0.00 | |
| Bank | $0.00 |
| Account | Debit | Credit |
|---|---|---|
| Bank | Check amount | |
| Expense or Accounts Payable | Check amount |
Worked example: a spoiled cheque and a stale one
Cheque 1187 was printed with the wrong amount on April 4 and shredded. Void it: the number stays in the register at $0 and a correct cheque 1188 is written.
Cheque 1102 for $95.00 from last year was never cashed and the vendor has asked for a new one. Last year is closed, so leave 1102 alone and record a $95.00 deposit back to the bank in the current month, then issue a replacement.
Common mistakes
- Deleting a printed or mailed check, so the number disappears from the register.
- Voiding a check from a reconciled or filed period, which changes balances you already reported.
- Voiding a bill payment and forgetting the bill is now open again.
- Reusing a voided check number for a different payee.
In the US and in Canada
United States
Uncashed checks to vendors and employees may eventually be unclaimed property under state law. Don't simply void old outstanding checks into income; check your state's rules.
Canada
The CRA expects books and records to be kept for six years from the end of the last tax year they relate to, so keep the spoiled cheque or a note of why it was voided.
In AcboBooks
- Find the check. Go to Activities → Transactions (or Banking → Print Checks for the check register) and find the check.
- Void. Click Void. AcboBooks confirms: "Void this transaction? It will be kept but post $0." The row is marked VOID.
- Or delete. Click Delete only for an entry made in error. It asks you to confirm that it permanently deletes the transaction and cannot be undone.
- Closed periods. Neither works on a date on or before your closing date unless an admin enters the closing password; posting into a closed period is written to the audit log. For an old check, record the reversal in the current month instead.
A payment applied to invoices or a bill can't be voided until the payment is dealt with first; AcboBooks tells you which.
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Questions
What does voiding a check do?
It keeps the check in the register with its number, payee and date, but sets the amount to zero, so it no longer affects the bank or the expense.
When should I delete instead of void?
When the entry was a mistake and no real check exists, for example a duplicate entry. If a check was printed, mailed or numbered, void it.
How do I handle a check from last year that was never cashed?
Don't change last year. Record a deposit back to the bank in the current period, credited to the expense or to Accounts Payable, and reissue the check if it is still owed.
Related how-to guides
Terms used here
- How to reconcile a bank account
- Year-end closing checklist
- What your accountant needs from accounting software
Sources
Updated October 25, 2026. General bookkeeping information, not tax, legal or accounting advice. Rules differ by state and province and change over time; check with the IRS, the CRA or your accountant for your own situation.
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