Bank a/c Dr.4000 To sales a/c cr.4000

**Journal Entry for Cash Sales of 4000/- by Cheque**

When a business receives cash on sales through a cheque, it is essential to record the transaction accurately in the accounting books. This helps in maintaining proper financial records and enables the business to track its revenue and cash flow. The journal entry for this transaction can be recorded as follows:

**1. Identify the Accounts Involved:**

In this transaction, two accounts are affected:
- Cash/Bank Account: This account represents the cash or bank balance of the business.
- Sales Account: This account records the revenue generated from the sale of goods or services.

**2. Determine the Effect on the Accounts:**

- Cash/Bank Account: The cash received through the cheque increases the balance of this account.
- Sales Account: The revenue generated from the sales increases the balance of this account.

**3. Record the Journal Entry:**

The journal entry for cash sales of 4000/- by cheque would be as follows:

**Cash/Bank Account** Dr 4000/-
**Sales Account** Cr 4000/-

**4. Explanation of the Journal Entry:**

- **Cash/Bank Account:** Since the business received cash through a cheque, the cash/bank account is debited to increase its balance. Debiting an asset account like cash or bank indicates an increase in the asset.
- **Sales Account:** The sales account is credited to record the revenue generated from the sales. Crediting an income account like sales indicates an increase in revenue.

**5. Posting to the Ledger:**

After recording the journal entry, the amounts are posted to their respective ledger accounts. The debit amount of 4000/- is posted to the Cash/Bank Account, increasing its balance. The credit amount of 4000/- is posted to the Sales Account, increasing its balance.

By following these steps, the business can accurately record the cash sales of 4000/- received through a cheque in its accounting books. This ensures proper financial reporting and tracking of revenue and cash flow.