- If, however, the cash book has been totalled, and the correction is required to be made in a year subsequent to that in which the cheque was issued, the amount of cheque shall be credited in the cash book in the Treasury or Bank under the head "refunds of the expenditure of the previous year". If, however, the correction is made in the year in which the cheque was issued, it should be posted on the payment side of the cash in the Treasury or Bank column as a minus entry under the head of expenditure to which it was originally charged.
