Check printing charges are the fees a business pays for a supply of pre-printed checks, and when the bank arranges the printing they are usually deducted straight from the checking account and recorded like any other bank service charge expense. Businesses that order checks from an independent printer simply receive an invoice instead.
Treatment in the books
When the bank deducts the fee, the company often learns of it only when the bank statement arrives. The charge has reduced the balance per bank but not the company's book balance, so it becomes a reconciling item on the book side of the bank reconciliation.
The adjustment needs a journal entry. If the statement shows a $65 check printing charge, the bookkeeper debits Bank Service Charges, or a separate Office Supplies or Printing expense if the business prefers, and credits Cash for $65. Once posted, the general ledger Cash account matches the bank's figure for that item.
The amount is normally small and is expensed immediately rather than recorded as an asset, even though the checks may last for months. Under the materiality principle, treating a minor cost as an expense when incurred is acceptable because spreading it over the months of use would not change any decision a reader of the statements might make. For tax purposes, check printing and other bank fees paid by a business are ordinary operating expenses.