Book Opener

Figure 24.3NUMBER DATEDESCRIPTIONOF TRANSACTIONCheck RegisterPAYMENT/DEBIT(-)FEE(IF ANY)(-)DEPOSIT/CREDIT(+)BALANCE$106 7/15 Bob's Service Station$25 00$ $-25 00oil change 193 00107 7/15 Cutler Enterprises 14 00 -14 00magazine subscription 179 00108 7/16 Motor Vehicles Dept. 30 00 -30 00driver's license 149 00KEEPING TRACKThis sample check registershows how to keep track ofchecks as you write them.What else would yourecord in your checkregister?extra space that remains after you’ve written the amount. This preventssomeone from adding words and figures that alter the value of the check.Be sure that the figures are the same as the written amount. If there isa difference between the figures and the words on a check, the bankwill honor the written amount. Write the name of the payee close to thewords “Pay to the order of,” and fill in all unused space with a line.Make a note of the reason for the check.Sign your name so that it looks as much as possible like the one onthe bank signature card. Never sign a blank check, and never cross outor change a check onceit has been written. Ifyou make a mistakewhen writing a check,write a new check andprint VOID across theincorrect one. Don’t forgetto write the wordVOID in the check register,too, to keep yourNEGLIGENCE?Writing a check with apencil makes alteration ofthe check by a dishonestperson much easier. Whenare you responsible ifsomeone else alters acheck you wrote?Chapter 24: Writing Checks 525