Question

Explain the country entry in cash book and explain why and when it did

Answer 1

first of all, I assume u are talking about CONTRA ENTRY

Contra Entry is an entry which is recorded to reverse or offset an entry on the other side of an account.

for eg. and practical example

if we deposited 5000 cash into bank a/c

then 1 entry will pass {bank a/c in our books}

bank a/c dr 5000
to cash a/c 5000


it means bank increase and cash decrease in business

similarly {cash a/c in our books}

bank a/c dr 5000
to cash a/c 5000

it means also same cash decreases bank increase by 5000.

Debit and credit aspects of a single transaction are entered in the same account but in different columns. 

or say
If a debit entry is recorded in an account, it will be recorded on the credit side and vice-versa