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Cheque received from a party

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(Querist)
31 December 2024 Cheque received for Rs. 10 Lakhs on 31st March but date mentioned on cheque is 05th April . How to books it in our books of accounts.
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
31 December 2024 Book it on the date of receipt.
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Daya

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Daya (Querist)
31 December 2024 Sir
whether it can be booked as
Cheque in hand A/c Dr.
To Party A/c
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
31 December 2024 Yes, it can be, but generally it is reconciled with 'bank reconciliation amount'.
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