A rubber check also causes bank fees for the maker of the check and for the depositor of the check. These fees need to be recorded in the general ledger accounts. If the fees are overlooked initially, they will be adjusting items to the balance per books in the bank reconciliation.
If a rubber check is not redeposited by the payee, the payee must also reduce its general ledger cash account for the amount of the check (and also debit another general ledger account).
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