 Hello! In this lecture, we will define check register. According to fundamental accounting principles, while 22nd edition, the definition of check register is another name for a cash disbursement journal when the journal has a column for check numbers. So we're talking about those cash disbursements that we will then record in the check register may look something like this. We might have the check number of the check that is being recorded. We will then have the date who it's going to. We may have a description of what it is for. Then we'll have the amount that will be listed. And we know that the amount of course if we're saying it's disbursement type journal will be reducing cash. Then we need to know what other account will be affected. We may have a list of other accounts or some type of format that we can describe the other account that will be affected. In this case we're saying supplies. Then we could have another check. We could have the date who it's going to, what it's for with a description, the amount. And then once again that's going to indicate that it's reducing cash. What's the other side? In this case rent. And we can do this so on and so forth for a particular time period showing the total for that time period as either detail to back up say the general ledger account or another format basically for general ledger accounts or we could fill out something like this by hand if we're doing a system that's going to be a manual system and then take this total at the end of a certain time period whether that be a week a month and then take that information and record it into our system with one lump sum meaning we would be reducing cash by that 2003 30 out recording the debit to supplies debit to rent debit to utilities phone and then this other one here we may have a column where we have to put things that we don't know exactly where it's going to go we might have to put that to miscellaneous in this case it looks like it was for insurance so we could put it to insurance expense and that would be the journal entry that could sum up the cash disbursement journal the check register