Cash Entry: if cash deposited at bank by a customer

DVD (CM) (24 Points)

30 July 2010  

If cash has been deposited at bank by a customer named "X" directly, can we take the entry as:

Entry 1

Bank a/c ...... Dr

        To, X a/c

my colleague insists up on the above entry.

but the obvious entry should be :

Entry 2

Cash a/c ..... Dr

       To, X A/c

Bank a/c ...... Dr

      To. Cash a/c

which is the correct entry as per accounting principal.

Is the first entry correct, if not why?

Help me in this context.