An account check number is the unique serial number printed on each cheque leaf in a cheque book, used by banks and businesses to identify, track and verify individual cheque transactions. In India, this number appears in the magnetic ink character recognition (MICR) band at the bottom of the cheque and also in the upper right corner of the leaf. It is distinct from the account number: the account check number identifies the specific cheque, while the account number identifies the bank account it is drawn on.
For a business that issues or receives multiple cheques, recording the account check number for each transaction is one of the most straightforward ways to prevent duplicate payments, locate disputed transactions quickly and produce a clean audit trail.
Where to find the account check number
A cheque in India carries several numeric fields. The account check number occupies a specific position in each of them.
- Top right corner of the cheque leaf: The cheque serial number is printed here, typically a six-digit number.
- MICR band at the bottom: The band contains three fields in sequence: cheque number (6 digits), MICR code (9 digits identifying the bank branch) and account number. The cheque number in the MICR band matches the serial number in the top right corner.
- Cheque book register: Banks provide a stub or register with each cheque book. The stub records the cheque number, payee, date and amount for the issuer's reference.
If the cheque number in the MICR band and the number in the top right corner do not match, the cheque may have been misprinted or tampered with. Flag it with the bank before presenting it for payment.
How to record the account check number correctly
The way you record the cheque number depends on whether you are the issuer or the recipient of the cheque.
When issuing a cheque
- Write the cheque and note the leaf number from the top right corner.
- Record the cheque number in your payment voucher or journal entry at the time of issue.
- Update the cheque book stub or register with the payee name, amount and date.
- When the cheque clears, mark the entry in your books as cleared against that cheque number.
When receiving a cheque
- Note the cheque number, the bank name and the branch from the cheque before depositing it. The cheque number from the issuer's bank appears in the upper right corner.
- Record these details in your receipt voucher or journal entry.
- If the cheque is returned unpaid, match the return memo cheque number to your receipt entry and reverse the accounting entry.
What are the common errors involving account check numbers
Even with a straightforward numbering system, certain errors recur across businesses of all sizes.
- Transposition errors: Recording 123456 as 132456 is enough to cause a mismatch during reconciliation. Double-check the number at the point of entry.
- Recording the account number instead of the cheque number: These are different fields. The account number is typically longer (up to 18 digits for Indian banks) and appears in a different location on the cheque.
- Skipping the field for small-value cheques: Some businesses only record cheque numbers above a certain value. This creates a gap in the audit trail that can be difficult to explain during a tax assessment.
- Using a cheque number for a demand draft: A demand draft (DD) does not have the same structure as a cheque. The DD number is printed by the issuing bank and it should be recorded separately rather than in the cheque number field.
Conclusion
The account check number is a small but load-bearing piece of information in any cheque-based transaction. Recording it consistently, on both sides of a transaction, protects a business against duplicate payments, simplifies reconciliation and satisfies audit requirements without additional effort. With the positive pay system now active in India for higher-value cheques, the cost of not recording this number has increased.
TallyPrime lets you capture the cheque number at the point of voucher entry, so it flows automatically into your payment and receipt reports without a separate data entry step.
