Section 23 in Account Rules for Lodging House Funds
23.
If the cheque is cancelled in the month of issue before the cash book has been closed, all that is necessary in to strike out the entry in red ink under initials of the drawn of the cheque. If, however, the cash book has been closed and the correction is made in the same year the cheque shall be removed from the list of outstanding cheques, and the amount credited in the cash book as a miscellaneous receipt. "Deduct" entries being at the same time made in the classification columns of the cash book under that head and the head of expenditure to which it was originally charged.
