When a cheque posted into ledger:(a) immediately after preparation or (b) at the time of issuing to the party.

Answer 1

Cheques should be entered into the Cash Book (or equivalent if you're using an accounting software) in running numbers as and when they're issued. If you write a cheque but keep it in your drawer, that cheque will figure in your bank reconciliation as an "unpresented cheque" so try to send out your cheques as soon as you've signed them. Otherwise you'll be giving yourself more work come bank recon time.

Answer 2

'A' sounds best, I mean I guess you could do it with 'B', but why wait (you can always cross out the entry if you prepare it but then need to tear it up).

Answer 3

<>Record your checks as you write them so you don't have any gaps or mistakes in your records.