When all of that is done, match the total amount of the checks against at least one control total to make sure everything balances. Those control totals may include the total amount paid for all checks, the amount subtracted from the checking account, and the total from the A/F subledger summary posted to the general ledger. If these amounts all balance, then the process has been successfully completed.

At some point your company will also likely find itself having to record vendor credits and adjustments. That system works the same in your ACCOUNTS PAYABLE system as it does in accounts receivable. Credits may occur for such things as returned merchandise, disputed accounts, and error correction.