My understanding from your question is that if a cheque which was actually received in the previous year but was not entered in cash book, how it could be entered in cash book in the next period. You can enter it in the next year's Cash Book. Now the question is which account should be credited. If Government was a debtor for goods supplied or services rendered then Government A/c should be credited. If this cheque pertains to some income then a new account 'Prior Period Items' should be opened and amount credited in that account.