need to void check from 2009 and 2010 that never cleared bank (not payroll checks) just disbursement checks. how to do it without affecting those years since tax returns have been done.
You can void and reissue them to your State's Unclaimed Funds Division ... which is the proper way to handle uncashed checks ... and this will not affect prior years returns.
They're not payroll checks. Just checks written that never cleared either because another one was written and they forgot to delete that one, etc.
If I void in a previous year it will show 0 and will affect the financial statement for that year.
What you might have to do, in 2011, is to "make a deposit" back to the bank account, using the original offset account (say you had written a check for office supplies, the check never cleared, you finally wrote a different check, but never got rid of the 2009 office supply check -- then in my example, credit office supplies).
I often invent a "deposit number" that references the original check number. Say the 2009 office supply check was check #178. I might call the deposit, #178A. I would invent an "other name" to use for this "deposit" (and all other future such "deposits" one occasionally has to do) and the "other name" might be "write void check back into bank" or something like that. The memo line could be "#178, Staples, $50.25, 10/10/09, never cashed" or something like that.
If yoiu expenses this check in the prior year and are voiding it now, you cannot avoid the scenario that you are concerned about. They are "Prior Period Adjustments" (an equity account that I sub to retained earnings).
If they are of a nominal amount, I would not be concerned about amending (don't ask me what "nominal" is - it's your judgment call)
Incidentally, Vendor checks in my state - Ohio - go to unclaimed funds also ... you had better make sure ... almost any check you write is to a "vendor"... and ... if you do this, you won't have to worry about changes.
