How To Write Off Outstanding Checks . Create a list of outstanding checks or get a list from the bank. Writing out the process in steps it would look like this: How Car Analytics Do WriteOff Checks For Old Outstanding Checks from www.newsanyway.com When there are old outstanding checks on a bank reconciliation, they should be eliminated. The statement date should be the same date you used when first created the account. Therefore, outstanding checks are listed on the bank reconciliation as a decrease in the balance per bank.