What is the GL impact when writing checks?

When writing checks in an accounting system like NetSuite, the general ledger (GL) impact involves recording an expense that reflects the outflow of cash. The correct option indicates that when a check is issued, an expense account is debited, which represents an increase in expenses for the company. Debiting the expense account is essential as it recognizes the transaction's impact on the income statement, showing that the company has spent money on an expense.

Simultaneously, the credit side of the transaction reflects a decrease in the checking account, which is an asset account. By crediting the checking account, you acknowledge that cash is leaving the organization, which impacts the balance sheet. This dual effect on the financial statements ensures that the accounting equation (Assets = Liabilities + Equity) remains in balance by accounting for the reduction in cash due to the expenditure.

In this context, the other options either misrepresent the accounts involved or do not accurately depict the relationship between the cash outflow and the corresponding expense. Therefore, the option indicating a debit to the expense account and a credit to the checking account is accurate and aligns perfectly with standard accounting practices.