Accounting question for cash on hand

kollipara sundaraiah (B.com) (1728 Points)

01 December 2021  
if a business person purchase of new apartment value rs:30 lacs payment through on online mode pay dt:10-11-21.but cash on hand balance rs:25 lacs available in books as on apartment purchase date 10-11-21.
question:
how the increased procedure rs:5 lacs difference cash balance shortage in books as on apartment purchase date 10-11-21.