If the cheque is cancelled before the cash transactions of the month in which it was issued have been totalled, the entry in the cash book and also in the abstract register shall be struck out in red ink under the initials of the Executive Officer. If, however, the abstract register has been totalled the amount of the cheque shall be credited in the cash book as a miscellaneous receipt and if the correction is made in the year in which the cheque was issued deduct entries shall also be made in the adjustment register under that head and the head of expenditure to which it was originally charged.
