Rent - tenant

The procedure is illustrated below: -

1. For the month of september

--Rent A/c Dr.

  To   Rent Payable A/c

--Rent Payable A/c Dr.

  To Bank A/c.

(Name of Mr. X should be in Narration, same for other entries)

2. For the months of Oct & Nov (entry should be passed on 1-sept-11 itself)

--Advance rent A/c Dr.

 To Bank A/c.

In the month of October (i.e., on 1-Oct-11)

Rent A/c Dr.

  To Advance Rent A/c.

Same for November.

3. For post dated cheques you cannot make any entry since they are not claimable.

Hence it is advised to record the same in a separate register called "Post date cheques register".

and whenever they are due you can start from the entry no.1 again.