Note: 1. Rs.1000 deposited into bank is a contra (c) entry. A contra entry is the one which involves both cash account and bank account. Since entries relating to cash a/c and bank a/c are not to be posted in the ledger, (c) is written in the JF column.
2. Cheque received from Ram on 15th March could not be deposited on the same day, hence on 15th March it was taken in the cash account. On 18th March, when this cheque was actually deposited into bank, a contra entry was passed. This is done to keep a track of the cheque before depositing into the bank.