Check register definition
/What is a Check Register?
A check register is a document on which is stated the payment dates, check numbers, payment amounts, and payee names for all check payments. There is a separate check register for each checking account. For example, one check register is produced for check payments made from the operating account, while a separate check register is used for check payments made from the payroll account. The register presents information sorted by check number. A sample check register appears in the following exhibit.
It may also be possible to sort the report by supplier name, which can then be used to determine the volume and frequency of payments to certain suppliers.
The check register is in a standard report format, and so is available on any accounting software package. Some software packages require that this report be run as part of the check printing process.
Related AccountingTools Courses
Check Register FAQs
How does a check register differ from a bank statement?
A check register is an internal record of checks written, deposits made, fees, and account balance changes. A bank statement is an external record issued by the bank, showing transactions that cleared during the statement period. Differences arise from outstanding checks, deposits in transit, bank fees, interest, and recording errors.
How is a check register used?
A check register is used to record each check, deposit, electronic payment, fee, and adjustment affecting a bank account. The running balance helps the account holder monitor available cash, avoid overdrafts, detect missing transactions, and compare internal records to the bank statement during the reconciliation process.