Question

Received cash from abhijit on account

Answer 1

cash a/c Dr.
To abhijit a/c
(being cash received from abhijit)

Answer 2

Journal entry

Cash A/c   Dr  

       To Abhijit A/c

(being cash received from abhijit )

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Reason :

Cash comes into the business therefore its debited

Abhijit  is the giver of money therefore its credited