Suppose the customer has made the transactions for the amount of Rs. 2500.00

He gave the cheque for the amount Rs. 2500.00 and an entry is passed in AR.

But the cheque is bounced then how pass the countra entry. What is the process.

Dr. AR 2,500
Cr. Cash 2,500

Ar a/c dr
To bank a/c

Debtor ( customer ) a/c Dr. ( for cheque amount )
Debtor ( customer ) a/c Dr. ( for bank charges , if any )

To Bank a/c Cr.