Doubt in self balancing ledger

Sir when cheque is recieved & nothing is said that whether it is a bearer or cross cheque .so why we don't open cheque in hand account in debtor ledger?
Replies (3)

For the purpose of internal tracking, we can open cheque in hand account but please make sure that at the end of the year. Balance needs to be nullified which means clarifications needs to be obtained from the debtor & deposit to be made into the bank account ASAP.

sir kya debtor ledger adjustment account se creditor ledger adjustment account mein transfer ho sakta hai?

kya transfer karna hai. Aap thoda elaborate karke bathavo na

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