What is a check register?

A check register is a record of all checks written against a bank account, including the check number, date, payee, amount, and purpose. Historically maintained as a paper ledger, check registers now typically exist within accounting software. The register provides an audit trail for disbursements and helps reconcile the bank statement by identifying outstanding checks.

Why check registers still matter

Even with declining check usage, many businesses still write checks for certain vendors, landlords, or tax payments. The check register captures these transactions before they clear the bank, enabling accurate cash position calculations. Without the register, you might spend funds already committed to outstanding checks that have not yet been presented for payment.

Maintaining the check register

Record each check immediately when written, not when it clears. Include the invoice or purpose to support later research. Void unused checks and record the voided numbers to maintain sequence integrity. Review outstanding checks monthly during reconciliation. Checks outstanding more than 90 days may need follow-up or potential escheatment consideration.