Discussion:Bank statements

hello....hope can help me solve this problem

if already submit all a/c & audit and closing date is May'07 in my a/c . But after one cheque was cancelled in Sep'07.Before closing a/c in my a/c key as follow :

Dr Expenses Cr Bank

But now i wan cancelled this cheque ,what can i do the this entry in this year. which batch will key in? Is Journal Batch ? But how to do this Journal ?

Any sample for Jornal Voucher? What mean "GV" in account ? Thank you