Contra entry

This query is : Resolved 

20 May 2014 I had two bank accounts..
when i tranfer amount from one bamk to another..whether it is treated as a contra entry ?

whether answer differs if i deposit the cheque given by my client to me.

20 May 2014 1st one is contra entry.
2nd one is receipt.

23 May 2014 ist entry is contra entry

2 nd is entry of receipts entry of receipts form customer


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