This question answer doesn't seem right at all. The question asks to evaluate possible adjustments to A/P. The conditions are:

Check wirtten to pay a payable written b/f y/e, but mailed after y/e.

The answer says to debit for the check written, but my understanding is that you cannot recognize a payment until it is actually mailed out.  Maybe what I'm thinking is a tax rule? It's been a while since I've taken these classes, so what little I can remember gets mixed in my head.

Disregard the FOB part of the topic, I misread that part of the question (one of my biggest faults)

If we are calculating the "true balance" for cash/bank book balances:-

then, yes the cheque written to pay a payable but not still mailed out would be debited , that is , "added back".

Try this question "T-account" way.... It was first credited to the cash/bank account and now, debited...

Still, pls post the full question here.

I agree with Divya, if you talk about cash then you should add back the check.If you talk about AP balance then you should credit the AP balance, because no payment is yet in effect.

Ugh, never mind. The question said that he wrote and recorded the check, and the answer was that he needed to adjust the balance to put the amount back into A/P.

So I guess I was right that a check mailed after y/e should not be recorded, I just didn't read the question correctly. I think I mentioned already that is probably my biggest fault!