Cash paid into bank

Deposited in bank

Deposit money into bank

Bank account open

Drew cash from bank for office use

Withdrew from bank for office use

Withdrawing money for office use from bank

Drawn for office use

Cash deposited into bank 

Cash withdrawn from bank for office use 

Bank account                            Dr

        To Cash account

(Being- cash deposited into bank)

Cash account                                    Dr

        To Bank account

(Being- cash withdrawn from bank for office use)

Cash withdrawn from bank for personal or private use is not contra entry.

Drawings account                                  Dr

        To Bank account

(Being- cash withdrawn from bank for personal use)

Step 1: Do journal entry as working note

Step 1: Do journal entry as working note

Cash deposited into bank

Bank account       Dr 35,000

          To Cash                          35,000

Cash withdrawn from bank for office use

Cash account        Dr      17,000

          To Bank account            17,000

Bank is in debit side Rs 35,000

Cash is in credit side Rs 35,000

Cash is in debit side Rs 17,000

Bank is in credit side Rs 17,000

Step 2: Write bank amount in debit column

Step 3: Write ‘C’ in LF column

Step 4: Write ‘To Cash account’ in particulars column.

Step 5: Write cash amount in credit column

Step 6: Write ‘C’ in LF column

Step 7: Write ‘By Bank account’ in particulars column.

Step 2: Write cash amount in debit column

Step 3: Write ‘C’ in LF column

Step 4: Write ‘To Bank account’ in particulars column.

Step 5: Write bank amount in credit column

Step 6: Write ‘C’ in LF column

Step 7: Write ‘By Cash account’ in particulars column.

Date

Receipt

LF

Cash

Bank

Date

Payment

LF

Cash

Bank 

Apr 2

To Cash account⁴

C³

–

35,000²

Apr 2

By Bank account⁷

C⁶

35,000⁵

–

Date

Receipt

LF

Cash

Bank

Date

Payment

LF

Cash

Bank 

Apr 15

To Bank account⁴

C³

17,000²

Apr 15

By Cash account⁷

C⁶

–

17,000⁵