old unpresented cheques written back to purchase ledger

This is what I was referring to in yesterday's post. Write out a cheque: Dr Trade payables Cr Cash But what if cheques haven't been sent to the supplier? (e.g. "in the post" actually means stuffed in a drawer). Then the supplier hasn't been paid - cash should not have been reduced. So to "write back" unpresented cheques means: Dr Cash Cr Trade payables