Cash sales

GURURAJ (GENERAL MANAGER) (28 Points)

19 January 2016  

One of my collegue  is saying that for cash sales we have to put entry by (creating party account) debiting party account (like a credit sale) and again account seperately for cash recieved

my question is then why it is called cash sales, (when we pass entries by debiting party account) why we make 2 entries for a single transaction

tell me whether i am correct or my collegue is correct