A check register is a document or journal used to record all check and cash transactions made from a checking account during an accounting period. It serves as a detailed record of payments, including the date of the transaction, check number or category, description or notes, debits and credits, and the running account balance. This helps businesses or individuals track their cash outflows and maintain an accurate running balance of their checking account
. In accounting terms, the check register is also known as a cash disbursements journal. It is often used before transactions are recorded in the general ledger and helps in managing accounts payable, monitoring cash flow, and performing bank reconciliations by showing which checks have cleared or are outstanding
. The check register can be maintained manually or through accounting software and is typically organized by check number or date. It is an essential tool for financial record-keeping, helping to verify payments and ensuring sufficient funds are available to cover checks issued
. In summary, a check register is a detailed log of all checks written and cash payments made from a checking account, used to track and manage financial transactions and balances effectively
