Dishonoured Cheque
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Accounting for Internal Control
MS: Cek Tak Laku · EN: Dishonoured Cheque · ZH: 空头支票（退票）
Meaning
A dishonoured cheque is a cheque received and banked by the business but rejected by the bank because there are insufficient funds in the payer's account or because of a fault in the cheque. The bank reverses the amount out of the business's account.
Example
Cahaya Enterprise banks a RM250 cheque from a customer, but the cheque is dishonoured; the bank reverses the RM250, so the cash book must be credited with RM250.
Source: DSKP KSSM Prinsip Perakaunan Tingkatan 5