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.

How is a Check Register Used?

The check register report is used to determine the exact payments included in a check run; as such, it is considered a necessary part of the accounts payable process. It is especially useful to examine the preliminary check register, to see if the company has sufficient cash on hand to pay the checks listed on the register. If not, a few payments are removed from the check run and the register is run again, to see if the total payment will be covered by available cash.

The report may also be used as part of the bank reconciliation process, to determine which issued checks have not yet cleared the bank, and so are reconciling items.