Cheque Issued But Not Presented – Complete Guide with Journal Entry, BRS Treatment & Examples

Bank Reconciliation Statement banate time sabse common item aata hai – Cheque Issued But Not Presented. Bahut se students aur accountants is treatment ko leke confuse rehte hain. Kya isko Add karna hai ya Less? Journal entry pass karni hai ya nahi? Tally mein kaise show hota hai?

Is complete article mein hum is topic ko bilkul clear kar denge. Aap seekhenge:

• Cheque Issued But Not Presented ka exact matlab
• Yeh difference kyun create hota hai
• Bank Reconciliation Statement mein iska treatment
• Journal Entry hoti hai ya nahi
• Practical examples with full solution
• Cash Book vs Passbook dono sides se treatment
• TallyPrime mein iska effect
• Common mistakes
• Detailed FAQs

Yeh article Class 11, 12, B.Com, CA Foundation, CS, CMA aur practical accountants ke liye useful hai.

Cheque Issued But Not Presented – Meaning, Treatment in BRS & Practical Examples

Cheque Issued But Not Presented Kya Hota Hai?

Jab aap kisi ko payment ke liye cheque dete ho, to aap apne Cash Book (Bank column) mein us payment ko turant record kar lete ho. Lekin wo vyakti (payee) cheque ko turant bank mein deposit nahi karta. Jab tak wo cheque bank mein present nahi hota aur clear nahi hota, tab tak bank aapke account se paise nahi kaat-ta.

Is situation ko kehte hain – Cheque Issued But Not Presented.

Simple Language Mein:

• Aapke Cash Book mein payment ho chuka hai
• Bank Passbook / Bank Statement mein abhi tak payment nahi hua
• Isliye dono ke balance mein difference aa jata hai

Yeh Difference Kyun Hota Hai?

Bank Reconciliation mein difference ke do bade reasons hote hain:

1. Timing Difference (Sabse common)
2. Errors

Cheque Issued But Not Presented pure tarike se Timing Difference hai. Aapne apna kaam kar diya (cheque de diya + Cash Book update kar diya), lekin doosri party ne abhi tak apna kaam nahi kiya (cheque present nahi kiya).

Bank Reconciliation Statement Mein Treatment

Yeh sabse important part hai.

Case 1: Jab aap Balance as per Cash Book se start karte ho

Treatment → Add karo

Reason:
Cash Book mein se paise nikal chuke hain, lekin Bank mein abhi nahi nikle. Isliye Cash Book ka balance Passbook se kam hai. Difference ko match karne ke liye Cheque Issued But Not Presented ko Add kiya jata hai.

Case 2: Jab aap Balance as per Passbook se start karte ho

Treatment → Less karo

Reason:
Passbook mein yeh payment abhi reflect nahi hua. Jab aap Passbook balance se chal rahe ho to is pending cheque ko Less karna padta hai taaki Cash Book wala balance aa sake.

Journal Entry Hoti Hai Ya Nahi?

Nahi, koi Journal Entry nahi hoti.

Bahut se students yeh galti karte hain ki Cheque Issued But Not Presented ki alag se Journal Entry pass karte hain. Aisa nahi karna hai.

• Cheque issue karte time hi aap Payment entry pass kar chuke hote ho (Bank credit).
• Jab tak cheque clear nahi hota, koi extra entry ki zarurat nahi.
• Yeh item sirf Bank Reconciliation Statement mein show hota hai.

Jab cheque clear ho jata hai to bhi koi nayi entry nahi hoti, kyunki pehle hi record ho chuka hota hai.

Practical Example 1 (Basic)

Information:

• Balance as per Cash Book = ₹75,000
• Cheque issued but not presented = ₹12,000
• Koi aur adjustment nahi hai

Bank Reconciliation Statement:

Practical Example 2 (Detailed)

Cash Book Balance (31st March): ₹1,45,000

Additional Information:

• Cheque issued but not presented: ₹22,500
• Cheque deposited but not cleared: ₹15,000
• Bank charges: ₹400
• Interest credited by bank: ₹1,100
• Direct deposit by customer: ₹6,000

Solution (Starting from Cash Book):

Practical Example 3 (Starting from Passbook)

Balance as per Passbook: ₹92,000
Cheque issued but not presented: ₹18,000

Agar aap Passbook se start kar rahe ho:

Cash Book Mein Kaise Record Hota Hai?

Jab aap cheque issue karte ho:

Payment Voucher / Bank Payment Entry:

Party / Expense A/c ............... Dr.
     To Bank A/c

Is entry ke baad Bank column ka balance kam ho jata hai. Yeh entry tab hoti hai jab cheque issue hota hai, chahe wo present ho ya na ho.

TallyPrime Mein Cheque Issued But Not Presented

TallyPrime mein yeh item Bank Reconciliation screen pe dikhta hai.

Kaise handle karein:

1. Gateway of Tally → Banking → Bank Reconciliation
2. Bank ledger select karo
3. Jo cheques abhi clear nahi hue hain, unhe unreconciled chhod do
4. Jo clear ho chuke hain unhe Spacebar se reconcile kar do

Tally automatically unreconciled cheques ko “Cheque Issued but not presented” ki tarah treat karta hai.

Aap Bank Reconciliation Statement report bhi nikaal sakte ho jisme yeh pending cheques clearly dikhte hain.

Long Pending Cheques Ka Kya Karein?

Agar koi cheque bahut din se present nahi hua (jaise 3-6 months), to:

1. Payee se contact karo
2. Agar cheque kho gaya hai to Stop Payment instruction bank ko do
3. Purani entry ko reverse karne par soch sakte ho (lekin carefully)
4. Accounting mein usually usse outstanding hi rakha jata hai jab tak clear na ho ya cancel na ho

Note: Cheque ki validity ab 3 months hoti hai (pehle 6 months thi).

Common Mistakes Jo Log Karte Hain

1. Cheque Issued But Not Presented ko Less kar dena (Cash Book se start karte time) – Ye galat hai.
2. Is item ki alag se Journal Entry pass kar dena – Zarurat nahi.
3. Purane reconciled cheques ko dobara BRS mein shamil kar dena.
4. Cheque number aur date note na karna.
5. Multiple cheques ko ek saath jod kar treatment galat kar dena.

Cheque Issued But Not Presented vs Cheque Deposited But Not Cleared

In dono ko confuse nahi karna hai.

Real Life Example

Ramesh ne 15 July ko apne supplier ko ₹35,000 ka cheque diya. Usne Cash Book mein payment record kar liya. Supplier ne wo cheque 28 July ko bank mein deposit kiya aur 30 July ko clear hua.

• 15 July se 29 July tak yeh amount “Cheque Issued But Not Presented” tha.
• 31 July ko BRS banate time agar cheque clear nahi hua hota to ise Add kiya jata.
• 30 July ko clear hone ke baad yeh item BRS se hat jata hai.

Important Points to Remember

• Yeh sirf timing difference hai, koi error nahi.
• Journal entry nahi hoti.
• Cash Book se start karo to Add hota hai.
• Passbook se start karo to Less hota hai.
• TallyPrime mein unreconciled payment transactions ke roop mein dikhta hai.
• Cheque validity period ka dhyan rakho.
• Regular BRS banane se aise pending items control mein rehte hain.

Frequently Asked Questions (FAQs)

Q1. Cheque Issued But Not Presented ki Journal Entry kya hoti hai?
Ans: Koi Journal Entry nahi hoti. Sirf BRS mein show kiya jata hai.

Q2. Isko Bank Reconciliation mein Add karte hain ya Less?
Ans: Agar Cash Book balance se start kar rahe ho to Add, agar Passbook se start kar rahe ho to Less.

Q3. Yeh item kab tak BRS mein dikhta hai?
Ans: Jab tak wo cheque bank mein present nahi ho jata aur clear nahi ho jata.

Q4. Agar cheque 3 months baad bhi present na ho to kya karein?
Ans: Payee se baat karo. Agar kho gaya hai to Stop Payment karwao aur zarurat pade to entry reverse karo.

Q5. TallyPrime mein yeh kaise dikhta hai?
Ans: Bank Reconciliation screen mein unreconciled payment ke roop mein dikhta hai.

Q6. Kya yeh amount Cash Book ke balance ko affect karta hai?
Ans: Haan, cheque issue karte time hi Cash Book ka balance kam ho chuka hota hai.

Q7. Multiple cheques issued but not presented ho to kya karein?
Ans: Sabko alag-alag ya total karke BRS mein Add/Less karo. Details notes mein likh lo.

Q8. Kya yeh item Profit & Loss Account ko affect karta hai?
Ans: Nahi. Yeh sirf Bank balance ke reconciliation se related hai.

Q9. Cheque Issued But Not Presented ko Outstanding Liability maan sakte hain kya?
Ans: Technically haan, lekin normally ise BRS item hi maana jata hai.

Q10. Agar bank ne galti se cheque clear nahi kiya to kya hoga?
Ans: Tab bhi yeh item BRS mein aayega. Bank se follow-up karna hoga.

Q11. BRS banate time is item ko miss kar diya to kya hoga?
Ans: Aapka Bank balance match nahi karega. Difference reh jayega.

Q12. Kya har mahine BRS mein yeh item aana normal hai?
Ans: Haan, especially jahan cheques se payment hota hai. Normal timing difference hai.

Conclusion

Cheque Issued But Not Presented Bank Reconciliation ka sabse common aur important item hai. Iska treatment samajhna bahut zaroori hai.

Yaad rakhho:

• Cash Book se start → Add
• Passbook se start → Less
• Koi Journal Entry nahi
• Sirf BRS mein show hota hai

Is concept ko acchi tarah practice kar lo to Bank Reconciliation Statement banana aasan ho jayega. Examples ko baar-baar solve karo aur treatment yaad rakhho.

Practical Insight: Yeh explanation real accounting experience par based hai aur common mistakes ko dhyan me rakhkar simplify kiya gaya hai.