The National Directory of Certified Public Accountants

Ask A CPA - Bookkeeping & Write-up

What Is Kiting A Check ?

Kiting refers to the practice of depositing and drawing checks at 2 or more banks and taking advantage of the time it takes for the 2nd bank to collect funds from the 1st bank. It also is a bookkeeping trick to illegally increase the face value of a check by changing the numbers on the check.

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