**Double Column Cash Book Entry for Bharti's Cheque Returned Dishonoured**

When a cheque issued by Bharti is returned dishonoured, it means that the cheque was not honored by the bank due to insufficient funds in the account or any other reason specified by the bank. In such a situation, Bharti needs to make an entry in her double column cash book to reflect the dishonoured cheque. The double column cash book is a book of original entry where all cash transactions are recorded.

Here is the entry that needs to be made in Bharti's double column cash book:

**Date**
The date on which the cheque was returned dishonoured.

**Particulars**
The name of the party who presented the cheque for payment.

**L.F.**
The Ledger Folio (L.F.) column is used to cross-reference the entry with the ledger account.

**Amount**
The amount of the cheque that was dishonoured.

**Bank Column**
- Debit: In the bank column of the double column cash book, the dishonoured cheque is debited. This means that the amount of the cheque is reduced from the bank balance. The bank column is debited to reduce the bank balance.

**Discount Column**
- No entry is made in the discount column as there is no discount involved in the dishonour of the cheque.

**Cash Column**
- No entry is made in the cash column as there is no cash involved in the dishonour of the cheque.

**Contra Entry**
- Credit: A contra entry is made in the contra column of the double column cash book. The dishonoured cheque is credited in this column. This indicates that the cheque issued by Bharti has been returned by the bank. The contra entry helps to reconcile the bank statement with the cash book.

**Narration**
A brief description of the transaction is written in the narration column. For example, "Cheque no. XXX for ABC Ltd dishonoured by the bank due to insufficient funds."

It is important to note that the double column cash book is used to record both cash and bank transactions. When a cheque is dishonoured, it affects the bank balance in the cash book. By making the necessary entry in the double column cash book, Bharti can accurately track her financial transactions and maintain a clear record of the dishonoured cheque.

Credit in bank and debit in cash