When originally recording a check that has been issued the amount of the entry should be entered as a positive number. However, if you are making an entry to cancel a previously recorded check the amount would be entered as a negative number. (Put a minus sign [-] in the first position of the amount field to make the amount a negative number.) The recommended method of canceling a check is to reenter the same data as in the original entry, including the same check number and same account number, but put the word ``CANCELED'' in the memo field and enter the amount as a negative number. This will cause the amount to be restored to the bank account and the amount in the original expense account to be reduced. Whether you use the same date as the original check, or the date of this entry, is a matter of choice since the month of the date entry determines the monthly period in which the canceled amount will be reflected in the ledger accounts.