One solution I have seen is to create a deposit on the day you write a check replacement. Then in the next bank reconciliation, you match up the deposit to the old check. Then reissue a check, using the same account number as the deposit, so they offset. Accounting/Cash is neutral for the new month; the one problem is that the YTD or cumulative amount paid to the vendor will appear to be higher than it really is. If the vendor receives a 1099, then the amount will have to manually adjusted.