Question

he received cash 75 and cheque for 100 for for cash sales​

Answer 1

Answer:

Two journal entries here -

Journal 1 - Debit Undeposited Funds (or Cash Received if you have an Asset account set up under this kind of name)/Credit Income Account (whatever your Income account is in your chart) - this highlights that you have sold something and the buyer has paid you cash for it (which is currently “sitting in your pocket” so to speak).

Journal 2 - Credit Undeposited Funds (or Cash Received)/Debit Bank Account - this highlights that you have taken the cash “out of your pocket” and put it in to your bank account.

I hope this helps.

Answer 2

treatment in cash book : to sales a/c 175 in cash column