Answer Posted / satyaki_raju@yahoo.com

All the above 4 answers are not clearly understandable and
the question itself is not clear.
Respected shiva kumar you forgot to mention the entry to be
passed in whose books of accounts.
In case of issuing party the entries will be
At the time of issuing cheque
Party a/c dr
To Bank a/c
At the moment of dishonour
Bank a/c dr
To Party a/c
It means the partys credit position remains the same
In case of receiving party
Bank a/c dr
To Debtor A/c
While at dishonour
Debtor a/c dr
To Bank a/c

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Expand----------SAMC

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